Nonprofit · EIN 25-0319757
AMERICAN LEGION
Also known as 493 HOMER CITY
Tax-exempt (reinstated) · HOMER CITY, PA 15748
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $98,941 | $101,732 | -$2,791 | $164,434 | $3,042 | $161,392 |
| December 31, 2023 | 990 | $151,068 | $92,740 | $58,328 | $167,482 | $3,299 | $164,183 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,177
- Membership dues
- $2,177
- Program service revenue
- $0
- Investment income
- $8
- Net income from gaming
- -$33,650
- Net income from sales of inventory
- $126,886
- Other revenue
- $96,756
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $36,521
- Salaries, compensation and benefits (total)
- $40,093
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Occupancy
- $25,933
- Depreciation
- $868
Balance sheet and other
- Total assets, start of year
- $167,482
- Total assets, end of year
- $164,434
- Total liabilities, end of year
- $3,042
- Net assets, end of year
- $161,392
- Land, buildings and equipment
- $4,703
- Net assets without donor restrictions
- $161,392
- Gross receipts
- $928,063
- Employees
- 5
- Volunteers
- 50
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 |
|---|---|---|---|
| FRANK BEKINA | SGT-AT-ARMS Officer | 1 | $0 |
| KURT CATOB | HISTORIAN Officer | 1 | $0 |
| ART COCHRAN | SENIOR POST Officer | 1 | $0 |
| GREGORY FLETCHER | COMMANDER Officer | 1 | $0 |
| SCOTT GORDON | FINANCE OFFI Officer | 1 | $0 |
| DAVE HOCHSTIEN | 2ND VICE COM Officer | 1 | $0 |
| DAN LAZOR | BOARD MEMBER Officer | 1 | $0 |
| JOHN MESTER | 1ST VICE COM Officer | 1 | $0 |
| GAYLE PAISLEY | SERVICE OFFI Officer | 1 | $0 |
| DAVID DEYARMIN SR | BOARD MEMBER Officer | 1 | $0 |
| MICHAEL STEFFEE | ADJUTANT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK BEKINA | SGT-AT-ARMS Officer | 1 | $0 |
| KURT CATOB | HISTORIAN Officer | 1 | $0 |
| ART COCHRAN | SENIOR POST Officer | 1 | $0 |
| GREGORY FLETCHER | COMMANDER Officer | 1 | $0 |
| SCOTT GORDON | FINANCE OFFI Officer | 1 | $0 |
| DAVE HOCHSTIEN | 2ND VICE COM Officer | 1 | $0 |
| DAN LAZOR | BOARD MEMBER Officer | 1 | $0 |
| JOHN MESTER | 1ST VICE COM Officer | 1 | $0 |
| GAYLE PAISLEY | SERVICE OFFI Officer | 1 | $0 |
| DAVID DEYARMIN SR | BOARD MEMBER Officer | 1 | $0 |
| MICHAEL STEFFEE | ADJUTANT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5, HOMER CITY, PA 15748-0005
- Principal officer (990 for 2024)
- JOHN MESTER, 79 MULLEN AVENUE PO BOX 5, 79 MULLEN AVENUE, HOMER CITY, PA 15748
- Signed the 990
- JOHN MESTER, 1ST VICE COMMANDER
- Phone
- (724) 479-9494
- Return prepared by
- BUCKLER MCKENNEY & NADZADI PC
Mission
TO PROVIDE ASSISTANCE AND PROMOTION OF SOCIAL WELFARE OF THE COMMUNITY THROUGH THE EFFORTS OF THE MILITARY VETERANS AND THEIR FAMILIES.
Program accomplishments
- PROVIDING A PLACE OF ENTERTAINMENT AND CAMARADERIE TO VETERANS AND THEIR FAMILIES THROUGH SOCIAL AND RECREATIONAL ACITIVITIES.
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
- 25-0319757
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $164,434
- Income (IRS master file)
- $928,063
Revocation and reinstatement
- Exemption revoked
- May 15, 2016
- Posted by the IRS
- October 10, 2016
- Reinstated
- Effective May 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $98,941 | $101,732 | $164,434 | XML |
| 990 | December 2023 | $151,068 | $92,740 | $167,482 | XML |
| 990 | December 2022 | $82,315 | $87,344 | $109,296 | 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 25-0319757).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 25-0319757.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2016 and reinstated it effective May 15, 2016.
- 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 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 JOHN MESTER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $98,941, expenses of $101,732 and total assets of $164,434 at year end.
Other nonprofits in HOMER CITY
- VETERANS OF FOREIGN WARS OF THE UNI TED STATES AUX DEPT OF PA EIN 36-4662476 · last filed 990-N for 2024
- RED BARN SPORTSMENS CLUB INC EIN 25-1324660 · last filed 990 for 2025
- SONS OF ITALY IN AMERICA EIN 25-0901396 · last filed 990 for 2024
- HOMER-CENTER RECREATION AND PARK BOARD INC EIN 25-1323561 · last filed 990 for 2025
- AMERICAN LEGION EIN 90-0043656 · last filed 990-EZ for 2024
- HOMER-CENTER EDUCATION FOUNDATION EIN 46-1461219 · last filed 990-EZ for 2025
- HOMER CENTER PUBLIC LIBRARY EIN 20-5853902 · last filed 990-N for 2025
- HOMER-CENTER HISTORICAL SOCIETY EIN 25-1752125 · last filed 990-N for 2024
All nonprofits in HOMER CITY · Pennsylvania · Public and societal benefit