Nonprofit · EIN 34-1037037
AMERICAN LEGION
Also known as SANER POST NO 228
Tax-exempt (reinstated) · POWHATAN PT, OH 43942
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $152,415 | $100,004 | $52,411 | $402,273 | $0 | $402,273 |
| December 31, 2024 | 990 | $267,839 | $145,538 | $122,301 | $349,862 | $0 | $349,862 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $23,616
- Membership dues
- $6,500
- Program service revenue
- $0
- Investment income
- $9,972
- Net income from gaming
- $54,010
- Net income from sales of inventory
- $64,817
- Other revenue
- $118,827
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $49,538
- Salaries, compensation and benefits (total)
- $55,275
- Professional fundraising fees
- $0
- Accounting fees
- $1,800
- Depreciation
- $5,596
- Program services (functional)
- $100,004
Balance sheet and other
- Total assets, start of year
- $349,862
- Total assets, end of year
- $402,273
- Total liabilities, end of year
- $0
- Net assets, end of year
- $402,273
- Land, buildings and equipment
- $184,069
- Gross receipts
- $377,950
- Employees
- 6
- Year formed
- 1988
- 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 |
|---|---|---|---|
| GARY BAKER | 1ST VICE Trustee or director | 10 | $0 |
| LOU BROWN | TRUSTEE Trustee or director | 10 | $0 |
| WES DIETRICH | TRUSTEE Trustee or director, Officer | 10 | $0 |
| DAN PFALZGRAF | 2ND VICE Trustee or director | 10 | $0 |
| DON DIETRICH | TRUSTEE Trustee or director | 10 | $0 |
| RICK SMATHERS | ADJUTANT Trustee or director, Officer | 12 | $0 |
| TOM BEATTY | COMMANDER Trustee or director | 8 | $0 |
| DUANE BRAGUE | CHAPLAIN Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY BAKER | TRUSTEE Trustee or director | 10 | $0 |
| LOU BROWN | TRUSTEE Trustee or director | 10 | $0 |
| DAN PFALZGRAF | 1ST VICE Trustee or director | 10 | $0 |
| DON DIETRICH | TRUSTEE Trustee or director | 10 | $0 |
| TOM BEATTY | TRUSTEE Trustee or director | 8 | $0 |
| DUANE BRAGUE | CHAPLAIN Trustee or director | 2 | $0 |
| JEFF BROWN | COMMANDER Trustee or director, Officer | 10 | $0 |
| RICK SMATHERS | ADJUTANT Trustee or director, Officer | 12 | $0 |
Address and contacts
- Address (IRS master file)
- 279 HIGHWAY 7 N, POWHATAN PT, OH 43942-1267
- In care of
- % RICK SMATHERS
- Principal officer (990 for 2025)
- RICK SMATHERS, 279 HIGHWAY 7 NORTH, POWHATAN POINT, OH 43942
- Signed the 990
- RICK SMATHERS, ADJUTANT
- Phone
- (740) 795-4190
- Return prepared by
- Anthony & Associates
Mission
TO PROVIDE SERVICES FOR AND HONOR THE CITIZENS WHO SERVED IN THE ARMED FORCES OF THE UNITED STATES.
Program accomplishments
- THE AMERICAN LEGION WAS ESTABLISHED TO PROVIDE SERVICES TO PAST AND PRESENT MEMBERS OF THE US ARMED FORCES OR THEIR FAMILY, TO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY AND TO CARRY ON PROGRAMS OF A PATRIOTIC NATURE AND HONOR THE MEMBERS.Expenses $100,004
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
- 34-1037037
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y99)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $402,273
- Income (IRS master file)
- $377,950
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $152,415 | $100,004 | $402,273 | IRS |
| 990 | December 2024 | $267,839 | $145,538 | $349,862 | IRS |
| 990 | December 2023 | $137,026 | $95,396 | $221,979 | IRS |
| 990 | December 2022 | $88,018 | $88,828 | $180,349 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 34-1037037).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 34-1037037.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- 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 RICK SMATHERS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 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, 2025 it reported revenue of $152,415, expenses of $100,004 and total assets of $402,273 at year end.
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