Nonprofit · EIN 47-1765798
AMERICAN LEGION POST 384 FOUNDATION INC
Tax-exempt · SAN FRANCISCO, CA 94133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $5,700 | -$5,700 | $34,551 | – | $34,551 |
| December 31, 2024 | 990-EZ | $900 | $1,667 | -$767 | $40,251 | – | $40,251 |
| December 31, 2023 | 990-EZ | $102,850 | $63,462 | $39,388 | $41,018 | – | $41,018 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $882
- Other expenses
- $4,818
Balance sheet and other
- Total assets, start of year
- $40,251
- Total assets, end of year
- $34,551
- Total liabilities, end of year
- –
- Net assets, end of year
- $34,551
- Cash, savings and investments
- $6,951
- Land and buildings
- $27,600
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Helen Wong | Secretary | 0.25 | $0 |
| Nelson Lum | President | 0.25 | $0 |
| Roger Dong | CFO | 0.25 | $0 |
| David Y Wong | Director | 0.25 | $0 |
| Charles K Paskerian | Director | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Helen Wong | Secretary | 0.25 | $0 |
| Nelson Lum | President | 0.25 | $0 |
| Roger Dong | CFO | 0.25 | $0 |
| David Y Wong | Director | 0.25 | $0 |
| Charles K Paskerian | Director | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Helen Wong | Secretary | 0.25 | $0 |
| Nelson Lum | President | 0.25 | $0 |
| Roger Dong | CFO | 0.25 | $0 |
| David Y Wong | Director | 0.25 | $0 |
| Charles K Paskerian | Director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 1524 POWELL ST, SAN FRANCISCO, CA 94133-3806
- In care of
- % JIGG PON
- Mailing address (990-N for 2015)
- 1524 Powell Street, San Francisco CA 94133
- Principal officer (990-N for 2015)
- Jigg Pon, 435 14th Ave, San Francisco CA 94118
- Signed the 990-EZ
- Nelson Lum, President
- Phone
- (415) 409-8858
- Return prepared by
- Wong & Wu LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 47-1765798 or by the name AMERICAN LEGION POST 384 FOUNDATION INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To provide scholarships to students in program such as, but not limited to, Junior Reserve Officer Training Corp, while also providing support for local fire departments, veterans programs and American Legion groups throughout the United States.
Program accomplishments
- Funds provided to the Veterans' Success Center and financial assistance in the operations of American Legion's Boys State and scholarship programs.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-1765798
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $34,551
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $0 | $5,700 | $34,551 | XML |
| 990-EZ | December 2024 | $900 | $1,667 | $40,251 | XML |
| 990-EZ | December 2023 | $102,850 | $63,462 | $41,018 | 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 for 2015 Officer: Jigg Pon | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 47-1765798).
Questions about AMERICAN LEGION POST 384 FOUNDATION INC
- What is the EIN of AMERICAN LEGION POST 384 FOUNDATION INC?
- The employer identification number (EIN) of AMERICAN LEGION POST 384 FOUNDATION INC is 47-1765798.
- Is AMERICAN LEGION POST 384 FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to AMERICAN LEGION POST 384 FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN LEGION POST 384 FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN LEGION POST 384 FOUNDATION INC 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 POST 384 FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION POST 384 FOUNDATION INC?
- The 990-N for 2015 names Jigg Pon.
- Who are the officers and directors of AMERICAN LEGION POST 384 FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 384 FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $5,700 and total assets of $34,551 at year end.
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