Nonprofit · EIN 31-6181480
AMERICAN LEGION
Also known as 476 JOSEPH FREEMAN, Sons of the American Legion Joseph Freeman Post 476
Tax-exempt · WILKESVILLE, OH 45695
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $123,504 | $123,504 | $0 | $17,484 | $0 | $17,484 |
| October 31, 2024 | 990 | $107,203 | $114,552 | -$7,349 | $17,484 | $0 | $17,484 |
| October 31, 2023 | 990 | $96,169 | $97,842 | -$1,673 | $24,833 | $0 | $24,833 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $123,504
- Membership dues
- $1,450
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $123,504
Balance sheet and other
- Total assets, start of year
- $17,484
- Total assets, end of year
- $17,484
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,484
- Land, buildings and equipment
- $14,000
- Gross receipts
- $123,504
- Employees
- 0
- Year formed
- 1995
- 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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Derek Hartman | Financial Officer Trustee or director, Officer | 0 | $0 |
| Carl Caudill | Chaplain Trustee or director, Officer | 0 | $0 |
| Richard Rife | Third Year Trustee Trustee or director | 0 | $0 |
| Harold Smathers | Post Commander Officer | 0 | $0 |
| Brian Duffy | First Vice Commander Officer | 0 | $0 |
990 for the year ended October 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Rife | Third Year Trustee Trustee or director | 0 | $0 |
| Carl Caudill | Chaplain Trustee or director, Officer | 0 | $0 |
| Derek Hartman | Financial Officer Trustee or director, Officer | 0 | $0 |
| Harold Smathers | Post Commander Officer | 0 | $0 |
| Brian Duffy | First Vice Commander Officer | 0 | $0 |
990 for the year ended October 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Rife | Third Year Trustee Trustee or director | 0 | $0 |
| Carl Caudill | Chaplain Trustee or director, Officer | 0 | $0 |
| Derek Hartman | Financial Officer Trustee or director, Officer | 0 | $0 |
| Harold Smathers | Post Commander Officer | 0 | $0 |
| Brian Duffy | First Vice Commander Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2, WILKESVILLE, OH 45695-0002
- In care of
- % HAROLD SMATHERS
- Mailing address (990-N for 2007)
- PO Box 72, Wilkesville OH 45695
- Principal officer (990-N for 2007)
- Chuck Morgan, 37610 State Route 689, Albany OH 45710
- Signed the 990
- HAROLD SMATHERS, Harold Smathers
- Return prepared by
- Perruchon Tax Service
Mission
Patriotic and Charitable activities
Program accomplishments
- Patriotic and charitable activitiesExpenses $123,504
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990 on file |
IRS record
- EIN
- 31-6181480
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $17,484
- Income (IRS master file)
- $123,504
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $123,504 | $123,504 | $17,484 | XML |
| 990 | October 2024 | $107,203 | $114,552 | $17,484 | XML |
| 990 | October 2023 | $96,169 | $97,842 | $24,833 | XML |
| 990 | October 2022 | $75,725 | $80,776 | $26,506 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: Chuck Morgan | October 31, 2008 | ≤ $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 31-6181480).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 31-6181480.
- 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 October 31, 2026) is due March 15, 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 October 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2007 names Chuck Morgan.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended October 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $123,504, expenses of $123,504 and total assets of $17,484 at year end.
Other nonprofits in WILKESVILLE
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- WILKESVILLE TOWNSHIP VOLUNTEER FIREMANS ASSOCIATION INC EIN 31-1020836 · last filed 990-N for 2025
- AMERICAN LEGION AUXILIARY EIN 31-6049663 · last filed 990-N for 2025
- JOSEPH FREEMAN POST 476 AMERICAN LEGION EIN 31-6049385 · last filed 990-N for 2025
- WILTON CIVIC ASSOCIATION EIN 31-1368421 · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF OHIO EIN 31-6048104 · last filed 990-N for 2024