Nonprofit · EIN 31-1138184
AMERICAN LEGION
Also known as 162 BIRD MC CINNIS
Tax-exempt · MARION, OH 43302
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,199,416 | $1,107,283 | $92,133 | $559,446 | $3,369 | $556,077 |
| December 31, 2024 | 990 | $833,449 | $742,371 | $91,078 | $467,315 | $3,379 | $463,936 |
| December 31, 2023 | 990 | $630,136 | $627,553 | $2,583 | $374,998 | $2,140 | $372,858 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $107,208
- Investment income
- $112
- Other revenue
- $1,092,096
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $40,640
- Salaries, compensation and benefits (total)
- $44,500
- Professional fundraising fees
- $0
- Accounting fees
- $13,099
- Occupancy
- $103,457
- Travel
- $4,809
- Depreciation
- $9,179
- Program services (functional)
- $831,444
- Fundraising (functional)
- $275,839
Balance sheet and other
- Total assets, start of year
- $467,315
- Total assets, end of year
- $559,446
- Total liabilities, end of year
- $3,369
- Net assets, end of year
- $556,077
- Land, buildings and equipment
- $137,951
- Gross receipts
- $1,199,416
- Employees
- 6
- Year formed
- 1946
- 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 |
|---|---|---|---|
| ROCKY SIMPKINS | ADJUTANT Trustee or director | 4 | $7,833 |
| DAVID ROSS | FINANCE OFFI Trustee or director, Officer | 5 | $7,048 |
| JOHN JONES | PAST COMMAND Trustee or director, Officer | – | $0 |
| DENNIS TOBIN | MEMBER REP Trustee or director, Officer | – | $0 |
| JIM KORNELLY | COMMANDER Trustee or director, Officer | – | $0 |
| TOM FANTIN | CHAPLAIN Trustee or director, Officer | – | $0 |
| TOM COTTON | SERVICE OFFI Trustee or director, Officer | – | $0 |
| SHANE DEAN | 2ND VICE COM Trustee or director | – | $0 |
| TODD ALBERTS | SARGENT AT A Trustee or director | – | $0 |
| MIKE MAZUR | 1ST VICE COM Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROCKY SIMPKINS | ADJUTANT Trustee or director | 2 | $5,235 |
| DAVID ROSS | FINANCE OFFI Trustee or director, Officer | 5 | $4,081 |
| JOHN JONES | PAST COMMAND Trustee or director, Officer | – | $0 |
| DENNIS TOBIN | MEMBER REP Trustee or director, Officer | – | $0 |
| JIM KORNELLY | COMMANDER Trustee or director, Officer | – | $0 |
| TOM FANTIN | CHAPLAIN Trustee or director, Officer | – | $0 |
| TOM COTTON | SERVICE OFFI Trustee or director, Officer | – | $0 |
| RUSS PYLES SR | HISTORIAN Trustee or director | – | $0 |
| SHANE DEAN | 2ND VICE COM Trustee or director | – | $0 |
| TODD ALBERTS | SARGENT AT A Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID ROSS | FINANCE OFFI Trustee or director, Officer | 5 | $4,189 |
| ROCKY SIMPKINS | ADJUTANT Trustee or director | 2 | $799 |
| JOHN JONES | COMMANDER Trustee or director, Officer | – | $0 |
| DENNIS TOBIN | PAST COMMAND Trustee or director, Officer | – | $0 |
| JIM KORNELLY | 1ST VICE COM Trustee or director, Officer | – | $0 |
| TOM FANTIN | CHAPLAIN Trustee or director, Officer | – | $0 |
| TOM COTTON | SERVICE OFFI Trustee or director, Officer | – | $0 |
| SHAWN WATSON | MEMBER REP Trustee or director | – | $0 |
| RUSS PYLES SR | HISTORIAN Trustee or director | – | $0 |
| SHANE DEAN | SARGENT AT A Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 531 BELLEFONTAINE AVE, MARION, OH 43302-4861
- Principal officer (990 for 2025)
- DAVID ROSS, 415 FOREST LAWN BLVD, MARION, OH 43302
- Signed the 990
- DAVID ROSS, FINANCE OFFICER
- Phone
- (740) 383-9993
- Return prepared by
- RADEBAUGH & CO
Mission
RECREATION IN THE FORM OF PICNICS, BALL GAMES, BINGO AND BUS TRIPS FOR MEMBERS.
Program accomplishments
- ANNUAL PICNIC AND CHRISTMAS PARTY FOR MEMBERS AND THEIR FAMILIES.
- SPONSOR BASEBALL TEAMS FOR LOCAL YOUTH AND ADULTS.
- MONTHLY DNNERS FOR EARLY BIRD MEMBERS.
- .
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
- 31-1138184
- 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)
- $559,446
- Income (IRS master file)
- $1,199,416
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,199,416 | $1,107,283 | $559,446 | IRS |
| 990 | December 2024 | $833,449 | $742,371 | $467,315 | XML |
| 990 | December 2023 | $630,136 | $627,553 | $374,998 | XML |
| 990 | December 2022 | $437,504 | $327,852 | $371,623 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 31-1138184).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 31-1138184.
- 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 DAVID ROSS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $7,833 (ROCKY SIMPKINS, ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,199,416, expenses of $1,107,283 and total assets of $559,446 at year end.
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