Nonprofit · EIN 31-6181464
AMERICAN LEGION
Also known as 368 VERNE I MOUNTS
Tax-exempt · PROSPECT, OH 43342
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $344,506 | $331,825 | $12,681 | $371,069 | $0 | $371,069 |
| December 31, 2024 | 990 | $284,793 | $281,916 | $2,877 | $358,957 | $0 | $358,957 |
| December 31, 2023 | 990 | $193,167 | $195,102 | -$1,935 | $360,780 | $4,700 | $356,080 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,533
- Membership dues
- $2,190
- Program service revenue
- $332,418
- Investment income
- $555
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $44,230
- Other salaries and wages
- $55,583
- Salaries, compensation and benefits (total)
- $78,549
- Professional fundraising fees
- $0
- Accounting fees
- $2,160
- Occupancy
- $1,580
- Depreciation
- $9,841
- Program services (functional)
- $331,825
Balance sheet and other
- Total assets, start of year
- $358,957
- Total assets, end of year
- $371,069
- Total liabilities, end of year
- $0
- Net assets, end of year
- $371,069
- Land, buildings and equipment
- $304,620
- Publicly traded securities
- $15,914
- Net assets without donor restrictions
- $371,069
- Gross receipts
- $344,506
- Employees
- 11
- 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 |
|---|---|---|---|
| FRANK EARLY | FINANCIAL OF Trustee or director | – | $0 |
| MICHEL JORDAN | COMMANDER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK EARLY | FINANCIAL OF Trustee or director | – | $0 |
| MICHEL JORDAN | COMMANDER Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK EARLY | FINANCIAL OF Trustee or director | – | $0 |
| MICHEL JORDAN | COMMANDER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 308 S MAIN ST, PROSPECT, OH 43342-9304
- In care of
- % MONTEY HOFFMAN
- Mailing address (990-N for 2015)
- 2376 Marion Upper Sandusky Rd, Marion OH 43302
- Principal officer (990 for 2025)
- FRANK EARLY, PO BOX 187, PROSPECT, OH 43342
- Principal officer (990-N for 2015)
- Lanny Martin, 2376 Marion Upper Sandusky Rd, Marion OH 43302
- Signed the 990
- FRANK EARLY, FINANCIAL OFFICER
- Phone
- (740) 494-2204
- Return prepared by
- PERKS PUSATERI CPA'S
Mission
TO RAISE AND DONATE FUNDING FOR VETERANS AND COMMUNITY AFFAIRS, INDIVIDUALS AND OTHER ACTIVITIES AND PROJECTS THAT MAY OR MAY NOT OTHERWISE BE FUNDED
Program accomplishments
- TO RAISE AND DONATE FUNDING FOR VETERANS AND COMMUNITY AFFAIRS, INDIVIDUALS AND OTHER ACTIVITIES AND PROJECTS THAT MAY OR MAY NOT OTHERWISE BE FUNDED
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
- 31-6181464
- 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)
- $371,069
- Income (IRS master file)
- $344,506
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $344,506 | $331,825 | $371,069 | XML |
| 990 | December 2024 | $284,793 | $281,916 | $358,957 | XML |
| 990 | December 2023 | $193,167 | $195,102 | $360,780 | XML |
| 990 | December 2022 | $216,103 | $220,668 | $363,915 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Lanny Martin | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 31-6181464).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 31-6181464.
- 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 FRANK EARLY.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 2 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 $344,506, expenses of $331,825 and total assets of $371,069 at year end.
Other nonprofits in PROSPECT
- GETWITIT INC EIN 86-3351946 · last filed 990 for 2025
- BATTLE RUN FIRE ASSOCIATION EIN 32-0066666 · last filed 990-N for 2025
- PROSPECT SENIOR CITIZENS INC EIN 31-1033130 · last filed 990-N for 2023
- OHIO STATE UNIVERSITY EIN 26-1313470 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 93-4837325 · last filed 990-N for 2025
- AMERICAN LEGION AUXILIARY EIN 31-6049676 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 74-3160605 · last filed 990-N for 2025
- INTERNATIONAL ASSOCIATION OF LIONS CLUBS EIN 31-6061862 · last filed 990-N for 2025