Nonprofit · EIN 34-1490592
AMERICAN LEGION
Also known as 326 OBRIEN
Tax-exempt · SHELBY, OH 44875
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $240,111 | $180,517 | $59,594 | $932,037 | $2,163 | $929,874 |
| December 31, 2024 | 990 | $109,022 | $127,509 | -$18,487 | $888,478 | $2,738 | $885,740 |
| December 31, 2023 | 990 | $46,954 | $96,455 | -$49,501 | $861,940 | $1,979 | $859,961 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $300
- Program service revenue
- $5,815
- Investment income
- $32,741
- Net gain from sales of assets
- $27,063
- Net income from gaming
- $169,313
- Net income from sales of inventory
- $30,932
- Other revenue
- $201,255
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $70,474
- Salaries, compensation and benefits (total)
- $77,088
- Professional fundraising fees
- $0
- Accounting fees
- $6,400
- Occupancy
- $39,906
- Depreciation
- $2,342
- Program services (functional)
- $180,517
Balance sheet and other
- Total assets, start of year
- $888,478
- Total assets, end of year
- $932,037
- Total liabilities, end of year
- $2,163
- Net assets, end of year
- $929,874
- Land, buildings and equipment
- $609,976
- Publicly traded securities
- $230,200
- Gross receipts
- $557,169
- Employees
- 22
- Year formed
- 1957
- 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 |
|---|---|---|---|
| RALPH A ROSINSKY | COMMANDER Trustee or director, Officer | 10 | $0 |
| RICH HUFF | 1ST VICE COM Trustee or director, Officer | 1 | $0 |
| CHRIS SCHICK | 2ND VICE COM Trustee or director, Officer | 1 | $0 |
| DAN HENSLEY | ADJUNCT Trustee or director, Officer | 1 | $0 |
| ROBERT A PAYNE | TRUSTEE Trustee or director | 1 | $0 |
| JAMES E FIDLER | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL METZGER | TRUSTEE Trustee or director | 1 | $0 |
| WES YOUNG | SERVICE OFFI Trustee or director | 1 | $0 |
| STEVE MCLAUGHLIN | HISTORIAN Trustee or director | 1 | $0 |
| JIM MCCORMICK | TRUSTEE Trustee or director | 1 | $0 |
| JIM ARTZ | CHAPLAIN Trustee or director | 1 | $0 |
| BLAINE BARKER | SGT OF ARMS Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RALPH A ROSINSKY | COMMANDER Trustee or director, Officer | 5 | $0 |
| RICH HUFF | 1ST VICE COM Trustee or director, Officer | 1 | $0 |
| CHRIS SCHICK | 2ND VICE COM Trustee or director, Officer | 1 | $0 |
| DAN HENSLEY | ADJUNCT Trustee or director, Officer | 1 | $0 |
| BRYAN CLAYTOR | FINANCIAL OF Trustee or director, Officer | 1 | $0 |
| ROBERT A PAYNE | TRUSTEE Trustee or director | 1 | $0 |
| JAMES E FIDLER | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL METZGER | TRUSTEE Trustee or director | 1 | $0 |
| WES YOUNG | SGT OF ARMS Trustee or director | 1 | $0 |
| STEVE MCLAUGHLIN | HISTORIAN Trustee or director | 1 | $0 |
| JIM MCCORMICK | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARRY L BARNETT | 2ND VICE COM Trustee or director, Officer | 1 | $0 |
| BRIAN CLAYTOR | TRUSTEE Trustee or director | 1 | $0 |
| GLEN FIDLER | FINANCIAL OF Trustee or director, Officer | 1 | $0 |
| JAMES E FIDLER | TRUSTEE Trustee or director | 1 | $0 |
| EVERETTE C MCCLAIN | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL METZGER | HISTORIAN Trustee or director | 1 | $0 |
| ROBERT A PAYNE | TRUSTEE Trustee or director | 1 | $0 |
| RALPH A ROSINSKY | COMMANDER Trustee or director, Officer | 1 | $0 |
| TIMOTHY SAGE | INCOMING COM Trustee or director, Officer | 1 | $0 |
| JOHN B TERRY | 1ST VICE CMD Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 89 E MAIN ST, SHELBY, OH 44875-1213
- Principal officer (990 for 2025)
- RALPH A ROSINSKY, 89 E MAIN STREET, SHELBY, OH 44875
- Signed the 990
- RALPH A ROSINSKY, COMMANDER
- Phone
- (419) 342-4426
- Return prepared by
- WILGING ROUSH & PARSONS CPAS
Mission
SOCIAL CLUB
Program accomplishments
- SOCIAL CLUB
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
- 34-1490592
- 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)
- $932,037
- Income (IRS master file)
- $557,169
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $46,954 | $96,455 | $861,940 | IRS |
| 990 | December 2022 | $12,224 | $53,395 | $1,172,128 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 34-1490592.
- 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 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 RALPH A ROSINSKY.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 12 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 $240,111, expenses of $180,517 and total assets of $932,037 at year end.
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