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Nonprofit · EIN 31-4115656

AMERICAN LEGION

Also known as 23 POST JAMES DICKEY

Tax-exempt · PORTSMOUTH, OH 45662

Financials

$567K$524K2023$878K$747K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$878,133$746,928$131,205$416,079$4,956$411,123
December 31, 2023990$566,786$523,672$43,114$287,158$7,240$279,918
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$30,930
Membership dues
$7,020
Program service revenue
$0
Investment income
$0
Net income from gaming
$561,435
Net income from sales of inventory
$269,836
Other revenue
$847,203

Expenses

Grants and similar amounts paid
$294,099
Compensation of officers, directors and key employees
$33,800
Other salaries and wages
$195,650
Salaries, compensation and benefits (total)
$265,432
Professional fundraising fees
$0
Accounting fees
$7,895
Occupancy
$32,371
Travel
$462
Depreciation
$9,233
Program services (functional)
$688,170
Management and general (functional)
$58,758

Balance sheet and other

Total assets, start of year
$287,158
Total assets, end of year
$416,079
Total liabilities, end of year
$4,956
Net assets, end of year
$411,123
Land, buildings and equipment
$171,469
Gross receipts
$1,792,046
Employees
14
Year formed
1945
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, 2024, highest compensation first.

NameTitleHours / weekCompensation
Jerry HoweCommander
Officer
20$16,900
Bill DillonFinance Officer
Officer
20$16,900
Doug BoydTrustee
Trustee or director
0.5$0
Stan RichardsTrustee
Trustee or director
0.5$0
John BriskerTrustee
Trustee or director
0.5$0
Gerald PenixTrustee
Trustee or director
0.5$0
Susan FrasherChaplin
Trustee or director
0.5$0
Bud LoperSgt At Arms
Trustee or director
0.5$0
Jimmy PinsonTrustee
Trustee or director
0.5$0
John Simon1st Vice Commander
Officer
1$0
Doug WhitmanAdjutant
Officer
2$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
Bill DillonFinance Officer
Officer
20$13,600
Jerry HoweCommander
Officer
20$13,600
Doug BoydTrustee
Trustee or director
0.5$738
Susan FrasherChaplin
Trustee or director
0.5$0
Gerald PenixTrustee
Trustee or director
0.5$0
Jimmy PinsonTrustee
Trustee or director
0.5$0
Bud LoperSgt At Arms
Trustee or director
0.5$0
Stan RichardsTrustee
Trustee or director
0.5$0
John BriskerTrustee
Trustee or director
0.5$0
John Simon1st Vice Commander
Officer
1$0
Doug WhitmanAdjutant
Officer
2$0

Address and contacts

Address (IRS master file)
705 COURT ST, PORTSMOUTH, OH 45662-3936
In care of
% AMERICAN LEGION POST 23 JAMES DIC
Signed the 990
BILL DILLON, Finance Officer
Phone
(740) 353-3030
Return prepared by
Millhuff Stang CPA Inc

Mission

Organization of past and present members of the armed forces

990 for the year ended December 31, 2024

Program accomplishments

  • Organization of past and present members of the armed forces
    Expenses $688,170

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-4115656
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)
$416,079
Income (IRS master file)
$1,792,046

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$878,133$746,928$416,079XML
990December 2023$566,786$523,672$287,158XML
990December 2022$277,244$350,015$241,600IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 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 31-4115656).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 31-4115656.
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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 lists 11 people; 2 received compensation from the organization, the highest $16,900 (Jerry Howe, Commander).
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $878,133, expenses of $746,928 and total assets of $416,079 at year end.

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