Nonprofit · EIN 34-0065615
AMERICAN LEGION
Also known as DEWITT MCCONNELL POST 235
Tax-exempt · GIRARD, OH 44420
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $153,766 | $132,930 | $20,836 | $123,200 | $383 | $122,817 |
| December 31, 2024 | 990 | $181,380 | $168,122 | $13,258 | $102,503 | $522 | $101,981 |
| December 31, 2023 | 990 | $174,941 | $142,720 | $32,221 | $89,259 | $536 | $88,723 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,040
- Membership dues
- $4,195
- Program service revenue
- $0
- Investment income
- $3
- Net income from gaming
- $111,097
- Net income from sales of inventory
- $24,626
- Other revenue
- $139,723
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $17,724
- Salaries, compensation and benefits (total)
- $19,243
- Professional fundraising fees
- $0
- Accounting fees
- $3,120
- Occupancy
- $18,119
- Travel
- $97
- Depreciation
- $2,945
- Program services (functional)
- $132,930
Balance sheet and other
- Total assets, start of year
- $102,503
- Total assets, end of year
- $123,200
- Total liabilities, end of year
- $383
- Net assets, end of year
- $122,817
- Land, buildings and equipment
- $42,490
- Net assets without donor restrictions
- $122,817
- Gross unrelated business income
- $135,723
- Gross receipts
- $275,471
- Employees
- 6
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 |
|---|---|---|---|
| MICHAEL PRESCO | PRESIDENT Trustee or director | 5 | $0 |
| PAUL RUSH | TRUSTEE Trustee or director | 1 | $0 |
| KIM BURIN | COMMANDER Officer | 1 | $0 |
| CHARLES HERRING | ADJUTANT Officer | 1 | $0 |
| ROBERT YOUNG | FINANCE OFFI Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD LILLY | TRUSTEE Trustee or director | 1 | $0 |
| MIKE PRESCO | TRUSTEE Trustee or director | 1 | $0 |
| PAUL RUSH | TRUSTEE Trustee or director | 1 | $0 |
| KIM BURIN | COMMANDER Officer | 1 | $0 |
| CHARLES HERRING | ADJUTANT Officer | 1 | $0 |
| LANEY HILL | PRESIDENT Officer | 5 | $0 |
| ROSS MORTELLARO | 1ST VICE PRE Officer | 5 | $0 |
| BILLY RAY RANTILLA | 2ND VICE PRE Officer | 5 | $0 |
| ROBERT YOUNG | FINANCE OFFI Officer | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH BELLITTO | TRUSTEE Trustee or director | 1 | $0 |
| GEORGE CORNELL | TRUSTEE Trustee or director | 1 | $0 |
| RICHARD LILLY | TRUSTEE Trustee or director | 4 | $0 |
| MIKE PRESCO | TRUSTEE Trustee or director | 6 | $0 |
| KIM BURIN | 1ST VICE PRE Officer | 1 | $0 |
| CHARLES HERRING | ADJUTANT Officer | 4 | $0 |
| LANEY HILL | PRESIDENT Officer | 1 | $0 |
| ROSS MORTELLARO | COMMANDER Officer | 1 | $0 |
| WILLIAM RANTILLA | 2ND VICE PRE Officer | 1 | $0 |
| ROBERT YOUNG | FINANCE OFFI Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 11 HIGH ST, GIRARD, OH 44420-2507
- Principal officer (990 for 2025)
- MICHAEL PRESCO, 1112 LOGAN AVENUE, MCDONALD, OH 44437
- Signed the 990
- MICHAEL PRESCO, PRESIDENT
- Phone
- (330) 530-7431
- Return prepared by
- HD GROWTH PARTNERS LLC
Mission
TO PROMOTE PEACE AND GOOD WILL ON EARTH, TO SAFEGUARD THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY, AND HONOR THE MEMORIES OF OUR VETERANS.
Program accomplishments
- THE ORGANIZATION HONORS VETERANS ON VARIOUS NATIONAL HOLIDAYS SET ASIDE FOR VETS. THEY PROVIDE SICK AND DEATH BENEFITS TO MEMBERS. THEY CONTRIBUTE FUNDS TO CHARITIES ON BEHALF OF VETS. THEY PROVIDE A MEETING PLACE FOR VETS.
- THE ORGANIZATION HONORS VETERANS ON VARIOUS NATIONAL HOLIDAYS SET ASIDE FOR VETS. THEY PROVIDE SICK AND DEATH BENEFITS TO MEMBERS. THEY CONTRIBUTE FUNDS TO CHARITIES ON BEHALF OF VETS. THEY PROVIDE A MEETING PLACE FOR VETS.
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
- 34-0065615
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1963
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $123,200
- Income (IRS master file)
- $275,471
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $153,766 | $132,930 | $123,200 | XML |
| 990 | December 2024 | $181,380 | $168,122 | $102,503 | XML |
| 990 | December 2023 | $174,941 | $142,720 | $89,259 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | 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 34-0065615).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 34-0065615.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1963.
- 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 MICHAEL PRESCO.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 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 December 31, 2025 it reported revenue of $153,766, expenses of $132,930 and total assets of $123,200 at year end.
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