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Nonprofit · EIN 31-6047826

AMERICAN LEGION

Also known as 128 FEENEY-BENNETT

Tax-exempt · MIDDLEPORT, OH 45760

Financials

$63K$50K2024$62K$46K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$61,605$45,797$15,808$122,376$4,161$118,215
December 31, 2024990$62,531$49,540$12,991$102,891$1,091$101,800
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$9,595
Membership dues
$1,001
Program service revenue
$1,220
Investment income
$1,638
Net income from fundraising events
$129
Net income from gaming
$49,023
Other revenue
$49,152

Expenses

Grants and similar amounts paid
$15,843
Benefits paid to members
$1,008
Compensation of officers, directors and key employees
$1,200
Salaries, compensation and benefits (total)
$1,562
Professional fundraising fees
$0
Legal fees
$800
Accounting fees
$600
Occupancy
$10,863
Depreciation
$1,846
Program services (functional)
$16,851
Management and general (functional)
$28,946

Balance sheet and other

Total assets, start of year
$102,891
Total assets, end of year
$122,376
Total liabilities, end of year
$4,161
Net assets, end of year
$118,215
Land, buildings and equipment
$24,903
Gross receipts
$259,546
Employees
1
Volunteers
10
Year formed
1921
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.

NameTitleHours / weekCompensation
LARRY E BYERLawn Service & Janitorial
Key employee
3$5,140
John WarnerAdjutant
Officer
9$1,200
HOMER TATEFINANCE OFFICER
Officer
9$0
Dewey Smith JrSargent of Arms
Officer
10$0
Jacky Coughenour1st Vice
Officer
1$0
Ron EastmanService Officer
Officer
1$0
Robert O Schmoll JrCommander
Officer
1$0
Charles Tadlock2nd Vice
Officer
1$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
LARRY E BYERLawn Service & Janitorial
Key employee
3$3,200
Dewey Smith JrSargent of Arms
Officer
10$1,800
Barbara A ArnoldIndependent Contractor
Key employee
1$1,743
John WarnerAdjutant
Officer
9$1,200
Robert HollandTrustee
Trustee or director
1$0
HOMER TATEFINANCE OFFICER
Officer
9$0
Jacky Coughenour1st Vice
Officer
1$0
Ron EastmanService Officer
Officer
1$0
Robert O Schmoll JrCommander
Officer
1$0
Charles Tadlock2nd Vice
Officer
1$0

Address and contacts

Address (IRS master file)
PO BOX 128, MIDDLEPORT, OH 45760-0128
In care of
% HOMER TATE
Principal officer (990 for 2025)
HOMER TATE, PO BOX 128, MIDDLEPORT, OH 457600128
Signed the 990
HOMER TATE, Finance Officer
Phone
(740) 367-7569
Return prepared by
Grueser & Associates Accounting LLC

Mission

TO CONDUCT A LOCAL UNIT KNOWN AS A POST OF THE AMERICAN LEGION TO HOLD TITLE TO REAL ESTATE AND PERSONAL PROPERTY WHICH ARE TO BE USED FOR THE PLEASURE, CONVENIENCE AND BENEFIT OF THE POST AND FOR CARRYING OUT ITS PATRIOTIC, CIVIC, AND SOCIAL PURPOSES.

990 for the year ended December 31, 2025

Program accomplishments

  • Contributions made in 2025 for the support of State and Local Charities: 1. $ 8,200.00 American Legion Dpt. of Ohio Charities Inc. 2. $ 1,200.00 Overbrook Center for Patient Activities 3. $ 1,200.00 Arbors at Pomeroy for Patient Activities 4. $ 1,400.00 Meigs Council on Aging for Meals on Wheels Program 5. $ 500.00 Middleport Business Association (Fireworks Donation) 6. $ 200.00 Good Works Inc 7. $ 1,500.00 Legion Baseball 2025 8. $ 300.00 Baseball Youth League Donation 9. $ 500.00 Gift for Yanks 10.$ 105.00 National Child Safety Council 11.$ 300.00 Middleport Fire Department
    Expenses $15,405 · revenue $7,869
  • This organization, through its bingo programs, provides many opportunities for its members as well as other people in the community to have time for fun and fellowship. This social time can be very beneficial, especially for the elderly who may not have a lot of family living nearby. Another major benefit of this program is that it provides funds for charitable purposes. We are required by state law to submit 25% of net proceeds from instant bingo to American Legion Department of Ohio Charities Incorporated. Charities Incorporated keeps 10% for their charities. The remaining 90% is returned to us which we then use for our Feeney-Bennett Post 128 designated charities. See the above statement (4a) on the organzations which have been contributed to this past year.
    Expenses $1,008 · revenue $1,001
  • This organization in October of this year held a Halloween event for the community. Free hot dogs, candy, and drinks were provided for anyone who visited. This activity provided a safe environment for parents to take their children to. Since everything was free, many children were able to participate who might not have been able to otherwise. Additional activities this past year include the following: D-Day ceremony at Middleport Levee Post Everlasting Ceremony every year for deceased veterans in the year Spoke to students at local schools on Veterans Day each year Participate in local parades and flag raising ceremonies Provided grave flags and ceremonies at local cemeteries on Memorial Day
    Expenses $438 · revenue $725

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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-6047826
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)
$122,376
Income (IRS master file)
$259,546

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$49,979$45,070$104,325IRS
990December 2022$48,140$47,235$103,380IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 31-6047826.
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 HOMER TATE.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $5,140 (LARRY E BYER, Lawn Service & Janitorial).
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $61,605, expenses of $45,797 and total assets of $122,376 at year end.

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