Nonprofit · EIN 25-1660628
AMERICAN LEGION
Also known as 138 BUCKTAIL CLUB INC
Tax-exempt · SMETHPORT, PA 16749
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $157,744 | $165,897 | -$8,153 | $47,507 | $423 | $47,084 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,250
- Membership dues
- $2,250
- Program service revenue
- $0
- Investment income
- $4
- Net income from gaming
- $76,983
- Net income from sales of inventory
- $78,507
- Other revenue
- $155,490
Expenses
- Grants and similar amounts paid
- $46,145
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $52,902
- Salaries, compensation and benefits (total)
- $60,391
- Professional fundraising fees
- $0
- Legal fees
- $861
- Accounting fees
- $7,623
- Occupancy
- $13,798
- Travel
- $54
- Program services (functional)
- $165,897
Balance sheet and other
- Total assets, start of year
- $56,580
- Total assets, end of year
- $47,507
- Total liabilities, end of year
- $423
- Net assets, end of year
- $47,084
- Land, buildings and equipment
- $8,333
- Gross receipts
- $669,815
- Employees
- 7
- Volunteers
- 8
- Year formed
- 1959
- 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 |
|---|---|---|---|
| Courtney K Cole | Treasurer Officer | 10 | $0 |
| Jeremy Gifford | Secretary Officer | 2 | $0 |
| James P Miesowitz | President Officer | 2 | $0 |
| Michael Petruzzi | Vice President Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 402, SMETHPORT, PA 16749-0402
- Mailing address (990-N for 2018)
- 502 WEST GREEN ST, SMETHPORT PA 16749
- Principal officer (990 for 2025)
- Courtney Cole, 409 N Mechanic Street, Smethport, PA 16749
- Principal officer (990-N for 2018)
- James Miesowitz, 502 WEST GREEN ST, SMETHPORT PA 16749
- Signed the 990
- Courtney Cole, Treasurer
- Phone
- (814) 887-5151
Mission
Support of veterans organization and community support for non-profit, youth and education
Program accomplishments
- Supported 12 Veterans organizations including VA Hospitals, Va Care Homes and local nursing homeExpenses $138,695 · grants $38,586
- Youth Baseball, Youth Trap Team, Youth Swim Team and Scouting USAExpenses $23,225 · grants $6,559
- Smethport Area school district, educational programExpenses $3,977 · grants $1,000
- Total Program service for overall operations,grants $46,145
- Donations to local charities
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
- 25-1660628
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $47,507
- Income (IRS master file)
- $669,815
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $161,868 | $145,593 | $85,108 | IRS |
| 990 | December 2022 | $147,710 | $150,172 | $70,011 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2018 Officer: James Miesowitz | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 25-1660628.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2021.
- 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 Courtney Cole.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 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 $157,744, expenses of $165,897 and total assets of $47,507 at year end.
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All nonprofits in SMETHPORT · Pennsylvania · Recreation and sports