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Nonprofit · EIN 31-0709617

AMERICAN LEGION

Also known as 376 JAMES FISHER POST

Tax-exempt · JUNCTION CITY, OH 43748

Financials

$387K$330K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$387,074$330,244$56,830$725,697$4,468$721,229
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$18,013
Program service revenue
$1,558
Investment income
$3,778
Net rental income
-$254
Net income from gaming
$308,655
Net income from sales of inventory
$49,256
Other revenue
$363,725

Expenses

Grants and similar amounts paid
$86,617
Benefits paid to members
$1,769
Compensation of officers, directors and key employees
$7,350
Other salaries and wages
$138,843
Salaries, compensation and benefits (total)
$159,008
Professional fundraising fees
$0
Accounting fees
$4,485
Depreciation
$22,646
Program services (functional)
$309,399
Management and general (functional)
$20,845

Balance sheet and other

Total assets, start of year
$669,734
Total assets, end of year
$725,697
Total liabilities, end of year
$4,468
Net assets, end of year
$721,229
Land, buildings and equipment
$545,808
Gross receipts
$901,874
Employees
8
Volunteers
0
Year formed
1921
State of legal domicile
OH

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.

NameTitleHours / weekCompensation
Donald KilbargerFinance Officer
Officer
10$7,350
Jim SniderService Officer
Trustee or director
5$0
Dave VorisExecutive Committee
Trustee or director
5$0
Tim PaxtonExecutive Committee
Trustee or director
5$0
Dale IceExecutive Committee
Trustee or director
5$0
Ralph ErwinExecutive Committee
Trustee or director
5$0
Everett TracyPast Commander
Trustee or director
5$0
Bill GilliganPast Commander
Trustee or director
5$0
John BarnettTrustee
Trustee or director
5$0
Jim FriesnerCommander
Officer
10$0
Mike Steinmaus1st Vice
Officer
5$0
Matt Phillips2nd Vice
Officer
5$0
Gary DemarcoSgt At Arms
Officer
5$0
Ken HarrisChaplain
Officer
5$0
Donald GossilAdjutant
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 135, JUNCTION CITY, OH 43748-0135
Principal officer (990 for 2025)
Jim Friesner, 110 South Logan St, PO Box 135, Junction City, OH 43748
Signed the 990
Jim Friesner, Commander
Phone
(740) 987-6057
Return prepared by
Glenna J Spohn Plaisted CPA

Mission

Provide an Association for Veterans to Preserve the Memories and Incidents of our Wars and to Inculcate Sense of Individual Obligation to the Community.

990 for the year ended December 31, 2025

Program accomplishments

  • To carry out the Purpose of Giving to the Veterans in the Community and Local Charitable Organizations.
    Expenses $309,399 · revenue $369,061

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-0709617
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)
$725,697
Income (IRS master file)
$901,874

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$393,762$300,305$618,957IRS
990December 2022$364,474$268,329$527,242IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS

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 31-0709617.
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 Jim Friesner.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $7,350 (Donald Kilbarger, Finance Officer).
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $387,074, expenses of $330,244 and total assets of $725,697 at year end.

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