Nonprofit · EIN 25-1491131
AMERICAN LEGION
Also known as BYERS TOSH POST 267
Tax-exempt (reinstated) · LIGONIER, PA 15658
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $99,133 | $103,018 | -$3,885 | $1,202,436 | $0 | $1,202,436 |
| July 31, 2024 | 990 | $142,593 | $92,688 | $49,905 | $1,206,321 | $0 | $1,206,321 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $69,038
- Program service revenue
- $10,797
- Investment income
- $13,342
- Other revenue
- $5,956
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $11,135
- Depreciation
- $33,817
- Program services (functional)
- $90,794
- Management and general (functional)
- $12,224
Balance sheet and other
- Total assets, start of year
- $1,206,321
- Total assets, end of year
- $1,202,436
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,202,436
- Land, buildings and equipment
- $606,219
- Publicly traded securities
- $492,545
- Gross receipts
- $99,133
- Employees
- 0
- Volunteers
- 25
- Year formed
- 1937
- 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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY HUTCHINSON | COMMANDER SE Trustee or director, Officer | 5 | $0 |
| CHARLES JOHNSON | JUDGE ADVOCA Trustee or director | 2 | $0 |
| DAVE KROMEL | CHAPLIN Trustee or director | 2 | $0 |
| PAT MICHAELS | 1ST VICE COM Trustee or director, Officer | 2 | $0 |
| STACI PEIPOCK | SERVICE OFFI Trustee or director | 2 | $0 |
| CARL PENROD | ADJUTANT Trustee or director, Officer | 2 | $0 |
| ED SHAULIS | 2ST VICE COM Trustee or director, Officer | 2 | $0 |
| JOHN SLEASMAN | HISTORIAN Trustee or director | 2 | $0 |
| JAMES TOBIAS | FINANCE OFFI Trustee or director, Officer | 2 | $0 |
| JAMES WEST | SGT. AT ARMS Trustee or director | 2 | $0 |
990 for the year ended July 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY HUTCHINSON | COMMANDER SE Trustee or director, Officer | 10 | $0 |
| CHARLES JOHNSON | JUDGE ADVOCA Trustee or director | 1 | $0 |
| DAVE KROMEL | CHAPLIN Trustee or director | 1 | $0 |
| PAT MICHAELS | 1ST VICE COM Trustee or director, Officer | 2 | $0 |
| STACI PEIPOCK | SERVICE OFFI Trustee or director | 1 | $0 |
| CARL PENROD | ADJUTANT Trustee or director, Officer | 1 | $0 |
| ED SHAULIS | 2ST VICE COM Trustee or director, Officer | 2 | $0 |
| JOHN SLEASMAN | HISTORIAN Trustee or director | 1 | $0 |
| JAMES TOBIAS | FINANCE OFFI Trustee or director, Officer | 1 | $0 |
| JAMES WEST | SGT. AT ARMS Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 109 KELLY ST, LIGONIER, PA 15658-1012
- Principal officer (990 for 2024)
- ROY HUTCHINSON
- Signed the 990
- ROY HUTCHINSON, COMMANDER SEC/TREAS
- Phone
- (724) 238-5525
- Return prepared by
- RENNIE & ASSOCIATES CPAS PC
Mission
TO PROVIDE SOCIAL ACTIVITIES FOR VETERANS.
Program accomplishments
- THE AMERICAN LEGION PROVIDES SOCIAL ACTIVITIES AND SERVICES FOR ITS MEMBERS.Expenses $75,848 · revenue $10,797
- TO AWARD YOUNG STUDENTS THAT ACHIEVE EXCELLENCE WITH SCHOLARSHIPSExpenses $9,645
- TO PROMOTE COMMUNITY INVOLVEMENT/AWARENESS TO THE ISSUE OF VETERAN AFFAIRS.Expenses $5,301
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
- 25-1491131
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y99)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $1,202,436
- Income (IRS master file)
- $99,133
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
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 | July 2025 | $99,133 | $103,018 | $1,202,436 | XML |
| 990 | July 2024 | $142,593 | $92,688 | $1,206,321 | XML |
| 990 | July 2023 | $276,457 | $83,144 | $1,156,416 | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 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 25-1491131).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 25-1491131.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- 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 ROY HUTCHINSON.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended July 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 July 31, 2025 it reported revenue of $99,133, expenses of $103,018 and total assets of $1,202,436 at year end.
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