Nonprofit · EIN 51-0153295
AMERICAN LEGION
Also known as 320 SPOTSYLVANIA
Tax-exempt · SPOTSYLVANIA, VA 22553
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $92,043 | $131,844 | -$39,801 | $1,108,704 | $0 | $1,108,704 |
| December 31, 2023 | 990 | $68,509 | $128,896 | -$60,387 | $1,148,505 | $0 | $1,148,505 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $9,615
- Membership dues
- $9,615
- Program service revenue
- $50,125
- Investment income
- $90
- Net income from gaming
- $32,213
- Other revenue
- $32,213
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,450
- Depreciation
- $38,282
- Program services (functional)
- $97,701
- Management and general (functional)
- $34,143
Balance sheet and other
- Total assets, start of year
- $1,148,505
- Total assets, end of year
- $1,108,704
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,108,704
- Land, buildings and equipment
- $1,080,721
- Gross unrelated business income
- $5,153
- Gross receipts
- $636,352
- Employees
- 0
- Volunteers
- 25
- Year formed
- 1946
- State of legal domicile
- VA
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 |
|---|---|---|---|
| DAVID BENNETT | COMMANDER Officer | 35 | $0 |
| JEROLD DAVIS | 1ST VICE Officer | 15 | $0 |
| MICHAEL BARTRAM | 2ND VICE Officer | 15 | $0 |
| JANEL PERKINS | FINANCE OFFICER Officer | 10 | $0 |
| BRUCE MOGENSEN | ADJUTANT Officer | 25 | $0 |
| TYLER MIAZGA FATHER DAVID | CHAPLAIN Officer | 15 | $0 |
| LORETTA GULLEY | SERVICE OFFICER Officer | 20 | $0 |
| MARGARIDA FIGUEROA | SERVICE OFFICER Officer | 15 | $0 |
| SERVICE OFFICER | SGT AT ARMS Officer | 35 | $0 |
| MCKENZIE GOLDBERG | HISTORIA Officer | 30 | $0 |
| STEVE ROBERTSON | JUDGE ADVOCATE Officer | 15 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE NEMES | COMMANDER Officer | 15 | $0 |
| GILL BOGGS | 1ST VICE COMMANDER Officer | 10 | $0 |
| JEN JOHNSON | 2ND VICE COMMANDER Officer | 10 | $0 |
| GERALD DAVIS | 3RD VICE COMMANDER Officer | 10 | $0 |
| RONALD WACTOR | FINANCE OFFICER Officer | 10 | $0 |
| JORGE ROCA | ADJUTANT Officer | 10 | $0 |
| DANIEL WHEELER | CHAPLAIN Officer | 10 | $0 |
| JON CULBERTSON | SERVICE OFFICER Officer | 10 | $0 |
| TERRY BRADY | SERGEANT-AT-ARMS Officer | 10 | $0 |
| BRECK PERRY | POST HISTORIAN Officer | 10 | $0 |
| CRAIG APOLONIO | JUDGE ADVOCATE Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 51, SPOTSYLVANIA, VA 22553-0051
- Principal officer (990 for 2024)
- STEVE ROBERTSON, PO BOX 51, SPOTSYLVANIA, VA 22553
- Signed the 990
- JANEL PERKINS, JUDGE ADVOCATE
- Phone
- (540) 548-8235
- Website
- WWW.SPOTSYLVANIAPOST320.ORG
- Return prepared by
- BISHOP FARMER & CO LLP
Mission
TO SUPPORT MEN AND WOMEN WHO HAVE SERVED OUR COUNTRY IN THE MILITARY.
Program accomplishments
- VETERANS WELFARE- ACTIVITIES TO BOOST MORAL OF VETERANS WHO ARE HOSPITALIZED. IT HELPS THEM BY KNOWING THAT WE STILL CARE ABOUT THE SACRIFICES THEY MADE FOR OUR COUNTRY.Expenses $62,423
- CHILDREN AND YOUTH- THESE ACTIVITIES ARE TO ASSIST CHILDREN AND YOUTH OF OUR COMMUNITY IN FURTHERANCE OF THEIR EDUCATION, PHYSICAL ABILITIES AND GIVE THEM OPPORTUNITIES.Expenses $35,278
- ASSISTANCE TO INDIVIDUALS- TEMPORARY HELP TO THOSE IN NEED BECAUSE OF EMERGENCIES OR UNFORSEEN EVENTS AND COMMUNITY AT LARGE- PROMOTING COMMUNITY UNITY
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
- 51-0153295
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $1,108,704
- Income (IRS master file)
- $636,352
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $92,043 | $131,844 | $1,108,704 | XML |
| 990 | December 2023 | $68,509 | $128,896 | $1,148,505 | XML |
| 990 | December 2022 | $68,636 | $91,357 | $1,208,892 | 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 51-0153295).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 51-0153295.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 STEVE ROBERTSON.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $92,043, expenses of $131,844 and total assets of $1,108,704 at year end.
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- MEYHM FAMILY FOUNDATION EIN 87-2779929 · last filed 990 for 2025
- FARM TO NEIGHBOR EIN 81-1346510 · last filed 990 for 2024
- THE LOPANTO INSTITUTE FOR THE RESTORATION OF ALL THINGS IN CHRIS EIN 47-2472896 · last filed 990 for 2024
- FREDERICKSBURG SYMPHONY ORCHESTRA EIN 37-2006304 · last filed 990 for 2025
- SPOTSYLVANIA VOLUNTEER FIRE DEPARTMENT INC EIN 54-1563747 · last filed 990 for 2025