Nonprofit · EIN 23-7037362
AMERICAN LEGION
Also known as 17 WILLIAM T SPOONER INC POST
Tax-exempt · LEWES, DE 19958
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $400,633 | $368,475 | $32,158 | $503,895 | $5,936 | $497,959 |
| December 31, 2024 | 990 | $337,469 | $328,056 | $9,413 | $469,194 | $3,393 | $465,801 |
| December 31, 2023 | 990 | $338,127 | $365,947 | -$27,820 | $460,030 | $3,642 | $456,388 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $25,250
- of which government grants
- $25,250
- Program service revenue
- $23,741
- Investment income
- $2
- Net income from gaming
- $97,071
- Net income from sales of inventory
- $254,569
- Other revenue
- $351,640
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $179,031
- Salaries, compensation and benefits (total)
- $192,648
- Professional fundraising fees
- $0
- Occupancy
- $23,600
- Depreciation
- $11,588
- Program services (functional)
- $366,242
- Management and general (functional)
- $2,233
Balance sheet and other
- Total assets, start of year
- $469,194
- Total assets, end of year
- $503,895
- Total liabilities, end of year
- $5,936
- Net assets, end of year
- $497,959
- Land, buildings and equipment
- $270,600
- Gross receipts
- $572,964
- Employees
- 17
- Volunteers
- 28
- Year formed
- 1952
- State of legal domicile
- DE
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 |
|---|---|---|---|
| DAN CATTS | FINANCE OFFI Officer | 7 | $0 |
| VERNON GEHRIS | JUDGE ADVOCA Officer | 1 | $0 |
| JOHN GUENTHER | 1ST VICE COM Officer | 5 | $0 |
| KEVIN MALLOY | SERVICE OFFI Officer | 6 | $0 |
| RUPERT MARTINEZ | ADJUTANT Officer | 2 | $0 |
| MIKE MULLIGAN | COMMANDER Officer | 2 | $0 |
| JOHN NEHRBAS | 2ND VICE COM Officer | 2 | $0 |
| DAVID SHOOK | CHAPLAIN Officer | 1 | $0 |
| MICHELLE WILLIAMS | HISTORIAN Officer | 1 | $0 |
| BRANDON ZEITLER | SARGENT AT A Officer | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN CATTS | FINANCE OFFI Officer | 8 | $0 |
| VERNON GEHRIS | JUDGE ADVOCA Officer | 2 | $0 |
| JOHN GUENTHER | 1ST VICE COM Officer | 6 | $0 |
| KEVIN MALLOY | SERVICE OFFI Officer | 8 | $0 |
| STEPHEN MATTHEWS | 2ND VICE COM Officer | 4 | $0 |
| STEVE MATTHEWS | ADJUTANT Officer | 4 | $0 |
| MIKE MULLIGAN | SERGEANT-AT- Officer | 6 | $0 |
| JOHN NEHRBAS | COMMANDER Officer | 5 | $0 |
| DAVID SHOOK | CHAPLAIN Officer | 2 | $0 |
| MICHELLE WILLIAMS | HISTORIAN Officer | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE BARROW | 1ST VICE COM Officer | 2 | $0 |
| DAN CATTS | 2ND VICE COM Officer | 2 | $0 |
| SANTO FAVILLA | FINANCE OFFI Officer | 12 | $0 |
| VERNON GEHRIS | JUDGE ADVOCA Officer | 2 | $0 |
| JOHN GUNTHER | SERGEANT-AT- Officer | 2 | $0 |
| KEVIN MALLOY | SERVICE OFFI Officer | 2 | $0 |
| STEVEN MISSIMER | COMMANDER Officer | 4 | $0 |
| STEVEN MISSIMER | ADJUTANT Officer | 2 | $0 |
| MIKE MULLIGAN | HISTORIAN Officer | 2 | $0 |
| JOHN NEHRBAS | CHAPLAIN Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 113 AMERICAN LEGION RD, LEWES, DE 19958-1107
- In care of
- % JEAN F DANNREUTHER
- Principal officer (990 for 2025)
- JOHN GUENTHER, 113 AMERICAN LEGION RD, LEWES, DE 19958
- Signed the 990
- DAN CATTS, FINANCE OFFICER
- Phone
- (302) 645-1751
- Website
- WWW.ALPOST17.COM
- Return prepared by
- PROGAR & COMPANY PA
Mission
ORGANIZATION FOR PAST OR PRESENT MEMBERS OF THE ARMED FORCES.
Program accomplishments
- ORGANIZATION FOR PAST OR PRESENT MEMBERS OF THE ARMED FORCES.
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
- 23-7037362
- 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)
- $503,895
- Income (IRS master file)
- $572,964
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $400,633 | $368,475 | $503,895 | XML |
| 990 | December 2024 | $337,469 | $328,056 | $469,194 | IRS |
| 990 | December 2023 | $338,127 | $365,947 | $460,030 | XML |
| 990 | December 2022 | $360,993 | $335,326 | $487,324 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-7037362).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-7037362.
- 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 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 JOHN GUENTHER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 10 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 $400,633, expenses of $368,475 and total assets of $503,895 at year end.
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