Nonprofit · EIN 34-1135437
AMERICAN LEGION
Also known as 159 ST CLAIRSVILLE
Tax-exempt · SAINT CLAIRSVILLE, OH 43950
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $499,387 | $487,827 | $11,560 | $306,295 | $0 | $306,295 |
| December 31, 2023 | 990 | $450,706 | $392,697 | $58,009 | $294,735 | $0 | $294,735 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $80,848
- Membership dues
- $7,634
- Program service revenue
- $210,199
- Investment income
- $5,411
- Net gain from sales of assets
- $489
- Net income from gaming
- $202,929
- Other revenue
- $202,929
Expenses
- Grants and similar amounts paid
- $143,626
- Other salaries and wages
- $94,963
- Salaries, compensation and benefits (total)
- $104,929
- Professional fundraising fees
- $0
- Accounting fees
- $4,000
- Occupancy
- $61,410
- Depreciation
- $4,167
Balance sheet and other
- Total assets, start of year
- $294,735
- Total assets, end of year
- $306,295
- Total liabilities, end of year
- $0
- Net assets, end of year
- $306,295
- Land, buildings and equipment
- $109,238
- Gross receipts
- $731,545
- Employees
- 12
- Year formed
- 1932
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD JOHNSON | ADJUTANT Officer | 1 | $2,800 |
| FRANK MATKO | FINANCE OFFI Officer | 1 | $2,400 |
| LARRY BARNES | COMMANDER Officer | – | $0 |
| FLOYD JAMISON | 1ST VICE COM Officer | – | $0 |
| TODD WITCHEY | 2ND VICE COM Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD JOHNSON | ADJUTANT Officer | 2 | $1,200 |
| LARRY BARNES | COMMANDER Officer | – | $0 |
| FRANK MATKO | FINANCE OFFI Officer | – | $0 |
| TODD WITCHEY | 2ND VICE COM Officer | – | $0 |
| FLOYD JAMISON | 1ST VICE COM Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 100 LEGION ROAD, SAINT CLAIRSVILLE, OH 43950-0000
- In care of
- % AMERICAN LEGION POST 159
- Principal officer (990 for 2024)
- FRANK MATKO, 100 LEGION ROAD, ST CLAIRSVILLE, OH 43950
- Signed the 990
- FRANK MATKO, FINANCE OFFICER
- Phone
- (740) 695-9010
- Website
- LEGIONPOST159.WIXSITE.COM
- Return prepared by
- ARVO ADVISORS INC
Mission
THE AMERICAN LEGION IS A VETERANS ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS. IT IS COMMITTED TO MENTORING AND SPONSORSHIP OF YOUTH PROGRAMS IN OUR COMMUNITIES, ADVOCATING PATRIOTISM AND HONOR, PROMOTING A STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO FELLOW SERVICE MEMBERS AND VETERANS.
Program accomplishments
- PROMOTES VETERANS SERVICES, SPONSORSHIP OF COMMUNITY YOUTH PROGRAMS, ADVOCATE FOR PATRIOTISM AND HONOR AND RECOGNIZATION OF LOCAL VETERANS. CONTRIBUTE TO NATIONAL ORGANIZATION TO SUPPORT VETERANS THROUGHOUT US.
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 | Not 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
- 34-1135437
- 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)
- $306,295
- Income (IRS master file)
- $731,545
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $499,387 | $487,827 | $306,295 | IRS |
| 990 | December 2023 | $450,706 | $392,697 | $294,735 | XML |
| 990 | December 2022 | $363,780 | $341,979 | $246,204 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 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 34-1135437).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 34-1135437.
- 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 FRANK MATKO.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 5 people; 2 received compensation from the organization, the highest $2,800 (RICHARD JOHNSON, ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $499,387, expenses of $487,827 and total assets of $306,295 at year end.
Other nonprofits in SAINT CLAIRSVILLE
- TRI-COUNTY HELP CENTER INC EIN 34-1331238 · last filed 990 for 2025
- ST CLAIRSVILLE LODGE NO 2504 LOYAL ORDER OF MOOSE EIN 34-1863128 · last filed 990 for 2026
- HOFFMAN HUSTLE INC EIN 45-3693150 · last filed 990-N for 2025
- AMERICAN LEGION AUXILIARY EIN 34-6557654 · last filed 990-N for 2025