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Nonprofit · EIN 34-0054507

AMERICAN LEGION

Also known as POST 442

Tax-exempt · SALINEVILLE, OH 43945

Financials

$167K$162K2023$202K$179K2024
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$202,191$179,307$22,884$88,662$3,225$85,437
December 31, 2023990$166,823$162,069$4,754$65,677$3,124$62,553
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$0
Net income from gaming
$179,871
Net income from sales of inventory
$22,320
Other revenue
$202,191

Expenses

Grants and similar amounts paid
$61,808
Other salaries and wages
$54,831
Salaries, compensation and benefits (total)
$59,992
Professional fundraising fees
$0
Accounting fees
$1,125
Occupancy
$27,587
Travel
$500
Depreciation
$1,300
Program services (functional)
$173,968
Management and general (functional)
$5,339

Balance sheet and other

Total assets, start of year
$65,677
Total assets, end of year
$88,662
Total liabilities, end of year
$3,225
Net assets, end of year
$85,437
Land, buildings and equipment
$7,467
Net assets without donor restrictions
$85,437
Gross receipts
$332,002
Employees
7
Volunteers
20
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, 2024, highest compensation first.

NameTitleHours / weekCompensation
MICHELLE HOMANPOST ADJUTAN
Trustee or director
5$0
KIM PIRCHNERTRUSTEE
Trustee or director
5$0
DONALD DUNCAN1ST VICE COM
Officer
5$0
JAMES S HARTCOMMANDER
Officer
5$0
FRANK SHAGNOT JR2ND VICE COM
Officer
5$0
ZEB LOCKLEARCHAPLAIN
Officer
5$0
MARK MILLSFINANCE OFFI
Officer
5$0
WHITNEY TSESMILLESTREASURER
Officer
5$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
MICHELLE HOMANPOST ADJUTAN
Trustee or director
5$0
DONALD DUNCAN1ST VICE COM
Officer
5$0
JAMES S HARTCOMMANDER
Officer
5$0
FRANK SHAGNOT JR2ND VICE COM
Officer
5$0
ZEB LOCKLEARCHAPLAIN
Officer
5$0
MARK MILLSFINANCE OFFI
Officer
5$0

Address and contacts

Address (IRS master file)
51 W MAIN ST, SALINEVILLE, OH 43945-1060
In care of
% THOMAS E HAYS
Principal officer (990 for 2024)
JAMES S HART
Signed the 990
JAMES S HART, COMMANDER
Phone
(330) 853-1196
Return prepared by
D T MOORE AND COMPANY LLC

Mission

THE ORGANIZATION PROMOTES THE VETERANS' REMEMBERANCE OF THOSE WHO SERVED THE ARMED FORCES.

990 for the year ended December 31, 2024

Program accomplishments

  • PROMOTE THE VETERANS' REMEMBRANCE OF THOSE WHO SERVED THE ARMED FORCES.
    Expenses $173,968 · grants $61,808
  • PROMOTE THE VETERANS' REMEMBRANCE OF THOSE WHO SERVED THE ARMED FORCES.

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
34-0054507
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)
$88,662
Income (IRS master file)
$332,002

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$202,191$179,307$88,662XML
990December 2023$166,823$162,069$65,677XML
990December 2022$79,083$118,509$61,050IRS
990December 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 34-0054507).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 34-0054507.
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 is the principal officer of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 names JAMES S HART.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $202,191, expenses of $179,307 and total assets of $88,662 at year end.

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