Nonprofit · EIN 31-6040112
AMERICAN LEGION
Also known as 417 MT STERLING
Tax-exempt · MOUNT STERLING, OH 43143
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $284,076 | $309,136 | -$25,060 | $166,419 | $0 | $166,419 |
| December 31, 2024 | 990 | $316,469 | $315,726 | $743 | $191,479 | $0 | $191,479 |
| December 31, 2023 | 990 | $179,326 | $112,522 | $66,804 | $190,736 | $0 | $190,736 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $74,128
- Membership dues
- $7,892
- Program service revenue
- $0
- Investment income
- $1
- Net income from gaming
- $221,688
- Net income from sales of inventory
- -$11,741
- Other revenue
- $209,947
Expenses
- Grants and similar amounts paid
- $202,685
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $450
Balance sheet and other
- Total assets, start of year
- $191,479
- Total assets, end of year
- $166,419
- Total liabilities, end of year
- $0
- Net assets, end of year
- $166,419
- Land, buildings and equipment
- $20,000
- Net assets without donor restrictions
- $166,419
- Gross receipts
- $544,809
- Employees
- 0
- Volunteers
- 70
- Year formed
- 1920
- 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 |
|---|---|---|---|
| Wesley Pierce | Finance Officer | – | $0 |
| Shalon Smith | Vice Commander | – | $0 |
| Daniel Burgett | Commander | – | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carol Liston | Finance Officer | – | $0 |
| Don Passwaters | Vice Commander | – | $0 |
| William Martin | Financial Officer | – | $0 |
| Wesley Pierce | Commander | – | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carol Liston | Finance Officer | – | $0 |
| Don Passwaters | Vice Commander | – | $0 |
| William Martin | Financial Officer | – | $0 |
| Wesley Pierce | Commander | – | $0 |
Address and contacts
- Address (IRS master file)
- 27 CLARK STREET, MOUNT STERLING, OH 43143-0000
- Principal officer (990 for 2025)
- Wesley Pierce, 95 Autumn Haze Ct, Mount Sterling, OH 43143
- Signed the 990
- Wesley Pierce, Commander
- Phone
- (740) 869-8369
- Return prepared by
- AR TAX SERVICE
Mission
War era veterans club. Exist for the betterment of the community through volunteer work. Donate excess funds to the community organizations.
Program accomplishments
- Donations to community organizations
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
- 31-6040112
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1937
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $166,419
- Income (IRS master file)
- $544,809
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $284,076 | $309,136 | $166,419 | IRS |
| 990 | December 2024 | $316,469 | $315,726 | $191,479 | XML |
| 990 | December 2023 | $179,326 | $112,522 | $190,736 | XML |
| 990 | December 2022 | $101,120 | $104,785 | $123,932 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 31-6040112).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 31-6040112.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1937.
- 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 Wesley Pierce.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $284,076, expenses of $309,136 and total assets of $166,419 at year end.
Other nonprofits in MOUNT STERLING
- AMERICAN LEGION AUXILIARY EIN 31-1275726 · last filed 990-N for 2025
- FRIENDS OF DEER CREEK INC EIN 73-1717415 · last filed 990-N for 2025