Nonprofit · EIN 31-1101109
AMERICAN LEGION
Also known as 532 DON GENTILE POST
Tax-exempt · COLUMBUS, OH 43228
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $851,353 | $854,844 | -$3,491 | $1,267,116 | $0 | $1,267,116 |
| December 31, 2024 | 990 | $805,277 | $653,193 | $152,084 | $1,266,500 | $0 | $1,266,500 |
| December 31, 2023 | 990 | $755,503 | $571,026 | $184,477 | $1,110,262 | $0 | $1,110,262 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,919
- Membership dues
- $11,100
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- -$558
- Net income from gaming
- $684,889
- Net income from sales of inventory
- $137,167
- Other revenue
- $837,434
Expenses
- Grants and similar amounts paid
- $414,468
- Benefits paid to members
- $8,073
- Compensation of officers, directors and key employees
- $9,400
- Other salaries and wages
- $156,673
- Salaries, compensation and benefits (total)
- $184,024
- Professional fundraising fees
- $0
- Accounting fees
- $9,318
- Depreciation
- $33,470
- Program services (functional)
- $422,541
- Management and general (functional)
- $432,303
Balance sheet and other
- Total assets, start of year
- $1,266,500
- Total assets, end of year
- $1,267,116
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,267,116
- Land, buildings and equipment
- $759,478
- Gross receipts
- $1,635,105
- Employees
- 13
- Year formed
- 1963
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Lytle | Finance Officer Officer | 10 | $9,400 |
| David Quick | 2 Yr Trustee Trustee or director | 0 | $0 |
| Randy Urban Jr | 3 Yr Trustee Trustee or director | 0 | $0 |
| Michael Howiler | 1 Yr Trustee Trustee or director | 0 | $0 |
| Bernie Brogan | Commander Officer | 40 | $0 |
| Robert Parsons | 1st Vice Officer | 10 | $0 |
| Kenny Johnson | 2nd Vice Officer | 10 | $0 |
| Edward Mann | 3rd Vice Officer | 0 | $0 |
| Tonya Tittle | Canteen Manager Key employee | 40 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Paul Grutsch | 1st Vice Trustee or director | 0 | $0 |
| David Quick | 3 Yr Trustee Trustee or director | 0 | $0 |
| Joseph Hand | 1 Yr Trustee Trustee or director | 0 | $0 |
| Michael Howiler | 2 Yr Trustee Trustee or director | 0 | $0 |
| Bernie Brogan | Commander Officer | 40 | $0 |
| Robert Parsons | 3rd Vice Officer | 10 | $0 |
| Kenny Johnson | 2nd Vice Officer | 10 | $0 |
| Robert Lytle | Finance Officer Officer | 10 | $0 |
| Tonya Tittle | Canteen Manager Key employee | 40 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Lupton | 1 Yr Trustee Trustee or director | 0 | $0 |
| Paul Grutsch | 3rd Vice Trustee or director | 0 | $0 |
| Michael Howiler | 3 Yr Trustee Trustee or director | 0 | $0 |
| Joseph Hand | 2 Yr Trustee Trustee or director | 0 | $0 |
| Robert Parsons | 1st Vice Officer | 10 | $0 |
| Bernie Brogan | Commander Officer | 40 | $0 |
| Robert Lytle | Finance Officer Officer | 10 | $0 |
| Kenny Johnson | 2nd Vice Officer | 10 | $0 |
| Tonya Tittle | Canteen Manager Key employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1571 DEMOREST RD, COLUMBUS, OH 43228-3420
- In care of
- % BERNIE BROGAN
- Signed the 990
- BERNIE BROGAN, Commander
- Phone
- (614) 539-4748
- Return prepared by
- Campolo & Associates LLC
Mission
To promote fellowship among the members, honor those who have served in the military, and raise fund for various charitable organizations.
Program accomplishments
- Made cash donations to American Legion charities of Ohio.Expenses $422,541 · grants $414,468
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
- 31-1101109
- 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)
- $1,267,116
- Income (IRS master file)
- $1,635,105
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $851,353 | $854,844 | $1,267,116 | XML |
| 990 | December 2024 | $805,277 | $653,193 | $1,266,500 | IRS |
| 990 | December 2023 | $755,503 | $571,026 | $1,110,262 | XML |
| 990 | December 2022 | $475,188 | $407,558 | $940,782 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 31-1101109).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 31-1101109.
- 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 are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $9,400 (Robert Lytle, Finance Officer).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $851,353, expenses of $854,844 and total assets of $1,267,116 at year end.
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