Nonprofit · EIN 31-1105166
EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED
Tax-exempt (reinstated) · HICKSVILLE, OH 43526
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990-EZ | $139,723 | $119,311 | $20,412 | $69,580 | $0 | $69,580 |
| June 30, 2025 | 990-EZ | $66,099 | $63,254 | $2,845 | $49,168 | $0 | $49,168 |
| June 30, 2024 | 990-EZ | $41,826 | $44,260 | -$2,434 | $46,524 | $201 | $46,323 |
| June 30, 2023 | 990-EZ (amended) | $21,951 | $23,235 | -$1,284 | $48,928 | $171 | $48,757 |
| June 30, 2022 | 990-EZ (amended) | $28,420 | $26,233 | $2,187 | $50,166 | $125 | $50,041 |
Financial details: 990-EZ for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $15,720
- Membership dues
- $2,349
- Investment income
- $483
- Net income from fundraising events
- $86,292
- Net income from sales of inventory
- $27,847
- Other revenue
- $7,032
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $25,072
- Occupancy
- $21,254
- Printing, publications and postage
- $2,281
- Other expenses
- $70,704
Balance sheet and other
- Total assets, start of year
- $49,168
- Total assets, end of year
- $69,580
- Total liabilities, end of year
- $0
- Net assets, end of year
- $69,580
- Cash, savings and investments
- $69,580
- Gross receipts
- $160,003
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-EZ for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARVIN WATERS | FINANCE OFFICER | 4 | $0 |
| DALE GALLUP | POST ADJUTANT | 5 | $0 |
| FRANK HOSTETLER | POST CHAPLAIN | 3 | $0 |
| SCOTT ELWOOD | POST 1ST & 2ND VICE COMMANDER | 0 | $0 |
| SILVERS ADAM | COMMANDER | 0 | $0 |
990-EZ for the year ended June 30, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARVIN WATERS | ACTING COMMANDERFINANCIAL | 4 | $0 |
| WILLIAM ELWOOD | POST ADJUTANT | 5 | $0 |
| FRANK HOSTETLER | POST CHAPLAIN | 3 | $0 |
| RYAN BLEK | POST COMMANDER | 3 | $0 |
| SCOTT ELWOOD | POST 1ST VICE COMMANDER | 0 | $0 |
990-EZ for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VERONICA JASSO | POST COMMANDER | 5 | $0 |
| MARVIN WATERS | POST FINANCE OFFICER | 4 | $0 |
| WILLIAM ELWOOD | POST ADJUTANT | 5 | $0 |
| FRANK HOSTETLER | POST CHAPLAIN | 3 | $0 |
| BRUCE DOCTOR | POST 1ST VICE COMMANDER | 3 | $0 |
990-EZ for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL R BROWN | POST COMMANDER | 5 | $0 |
| MARVIN WATERS | POST 2ND VICE COMMANDER | 4 | $0 |
| ERIC ART | POST FINANCE OFFICER & ADJUTANT | 5 | $0 |
| FRANK HOSTETLER | POST CHAPLAIN | 3 | $0 |
| LARRY SCRANTON | POST 1ST VICE COMMANDER | 3 | $0 |
990-EZ for the year ended June 30, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL R BROWN | POST COMMANDER | 5 | $0 |
| MARVIN WATERS | POST 2ND VICE COMMANDER | 4 | $0 |
| ERIC ART | POST FINANCE OFFICER & ADJUTANT | 5 | $0 |
| FRANK HOSTETLER | POST CHAPLAIN | 3 | $0 |
| LARRY SCRANTON | POST 1ST VICE COMMANDER | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 15, HICKSVILLE, OH 43526-0015
- In care of
- % MARVIN WATERS
- Signed the 990-EZ
- MARVIN WATERS, TREASURER
- Phone
- (419) 789-3470
- Return prepared by
- Alliance Tax Services LLC
Mission
ASSISTING VETERANS
Program accomplishments
- ASSISTING THOSE WHO HAVE SERVED IN THE ARMED FORCES
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990-EZ on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 31-1105166
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $69,580
- Income (IRS master file)
- $160,003
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective November 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-EZ | June 2026 | $139,723 | $119,311 | $69,580 | XML |
| 990-EZ | June 2025 | $66,099 | $63,254 | $49,168 | XML |
| 990-EZ | June 2024 | $41,826 | $44,260 | $46,524 | XML |
| 990-EZ | June 2023 | $21,951 | $23,235 | $48,928 | XML |
| 990-EZ | June 2022 | $28,420 | $26,233 | $50,166 | XML |
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 31-1105166).
Questions about EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED
- What is the EIN of EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED?
- The employer identification number (EIN) of EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED is 31-1105166.
- Is EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED 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 EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2026.
- Who are the officers and directors of EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED?
- The 990-EZ for the year ended June 30, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does EDWARD C SMART POST 223 AMERICAN LEGION INCORPORATED have?
- On its 990-EZ for the year ended June 30, 2026 it reported revenue of $139,723, expenses of $119,311 and total assets of $69,580 at year end.
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