Nonprofit · EIN 27-3100015
AMERICAN LEGION
Also known as 394 POST VETERANS OF AMERICA INC, Veterans of America Inc American Legion Post 394
Tax-exempt · PALM BAY, FL 32909
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $393,769 | $478,473 | -$84,704 | $759,746 | $757,950 | $1,796 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $365,744
- of which government grants
- $23,618
- Membership dues
- $3,611
- Program service revenue
- $0
- Investment income
- -$1,343
- Net gain from sales of assets
- -$1,343
- Net income from fundraising events
- $29,368
- Other revenue
- $29,368
Expenses
- Grants and similar amounts paid
- $6,818
- Other salaries and wages
- $90,480
- Salaries, compensation and benefits (total)
- $98,556
- Professional fundraising fees
- $0
- Accounting fees
- $17,550
- Occupancy
- $17,452
- Depreciation
- $27,478
- Program services (functional)
- $247,866
- Management and general (functional)
- $20,141
- Fundraising (functional)
- $210,466
Balance sheet and other
- Total assets, start of year
- $818,699
- Total assets, end of year
- $759,746
- Total liabilities, end of year
- $757,950
- Net assets, end of year
- $1,796
- Land, buildings and equipment
- $703,303
- Net assets without donor restrictions
- $1,796
- Gross receipts
- $686,558
- Employees
- 0
- Volunteers
- 17
- Year formed
- 2010
- State of legal domicile
- FL
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 |
|---|---|---|---|
| Victor Cotto | Commander Officer | 56 | $0 |
| Raul Santiago | Finance Officer Officer | 18 | $0 |
| Daniel Martin | – Former | 3 | $0 |
| Arthur Loretti | Sevice Officer Officer | 26 | $0 |
| John Burke | Judge Advocate & other Officer | 22 | $0 |
Address and contacts
- Address (IRS master file)
- 396 COGAN DR SE, PALM BAY, FL 32909-6869
- In care of
- % VICTOR COTTO
- Mailing address (990-N for 2011)
- 396 Cogan Drive South East, Palm Bay FL 32908
- Principal officer (990-N for 2011)
- Denise Banton, 7911 Maplewood Drive no 105, West Melbourne FL 32904
- Signed the 990
- VICTOR COTTO, Officer
- Phone
- (321) 503-4475
- Return prepared by
- DHB EA Inc
Mission
To provide a place for veterans to go and to help local veterans with their needs
Program accomplishments
- To help Veterans with many things including holiday meals. Home repair. Rides and other assistance. We also donated to some other veteran organizations in year 2025.Expenses $247,866 · revenue $393,769
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
- 27-3100015
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $759,746
- Income (IRS master file)
- $686,558
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | – | – | – | IRS |
| 990 | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Denise Banton | December 31, 2011 | ≤ $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 27-3100015.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- 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-N for 2011 names Denise Banton.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 5 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 $393,769, expenses of $478,473 and total assets of $759,746 at year end.
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