Nonprofit · EIN 51-0242262
AMERICAN LEGION
Also known as 27 CHARLES E DURNEY POST
Tax-exempt (reinstated) · WILMINGTON, DE 19805
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $148,299 | $143,589 | $4,710 | $15,903 | $409 | $15,494 |
| December 31, 2024 | 990 | $142,030 | $149,286 | -$7,256 | $12,994 | $1,248 | $11,746 |
| December 31, 2023 | 990 | $143,090 | $168,087 | -$24,997 | $19,611 | $609 | $19,002 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $144,462
- Investment income
- $0
- Net income from gaming
- $3,837
- Other revenue
- $3,837
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $8,194
- Salaries, compensation and benefits (total)
- $8,914
- Professional fundraising fees
- $0
- Accounting fees
- $5,408
- Travel
- $1,950
- Depreciation
- $10,062
- Program services (functional)
- $138,181
- Management and general (functional)
- $5,408
Balance sheet and other
- Total assets, start of year
- $12,994
- Total assets, end of year
- $15,903
- Total liabilities, end of year
- $409
- Net assets, end of year
- $15,494
- Net assets without donor restrictions
- $15,494
- Gross unrelated business income
- $3,837
- Gross receipts
- $172,937
- Employees
- 2
- Year formed
- 1947
- State of legal domicile
- DE
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 |
|---|---|---|---|
| LEE FULLER | 1ST VICE PRE Trustee or director, Officer | 2 | $0 |
| CHARLES PARISAN | ADJUTANT Trustee or director, Officer | 4 | $0 |
| RONALD SKIPSKI | COMMANDER Trustee or director, Officer | 4 | $0 |
| MARK STUMP | CHAPLAIN Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEE FULLER | 1ST VICE PRE Trustee or director, Officer | 5 | $0 |
| RONALD SKIPERI | COMMANDER Trustee or director, Officer | 5 | $0 |
| MARK STUMP | CHAPLAIN Trustee or director, Officer | 5 | $0 |
| MICHAEL WILLIAMSON | ADJUTANT Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEE FULLER | 1ST VICE PRE Trustee or director, Officer | 5 | $0 |
| RONALD SKIPERI | COMMANDER Trustee or director, Officer | 5 | $0 |
| MARK STUMP | CHAPLAIN Trustee or director, Officer | 5 | $0 |
| MICHAEL WILLIAMSON | ADJUTANT Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1604 LANCASTER AVE, WILMINGTON, DE 19805-3925
- Mailing address (990-N for 2013)
- 1604 Lancaster Ave, Wilmington DE 19805
- Principal officer (990 for 2025)
- RONALD SKIPSKI
- Principal officer (990-N for 2013)
- Joseph W Kane, 1604 Lancaster AVE, Wilmington DE 19805
- Signed the 990
- CHARLES PARISAN, ADJUTANT
- Phone
- (302) 652-9237
- Return prepared by
- DINGLE & KANE PA
Mission
A VETERANS SERVICE ORGANIZATION ADVOCATING PATRIOTISM THROUGH DIVERSE PROGRAMS AND MEMBER BENEFITS.
Program accomplishments
- A VETERANS SERVICE ORGANIZATION ADVOCATING PATRIOTISM THROUGH DIVERSE PROGRAMS AND MEMBER BENEFITS.
- A VETERANS SERVICE ORGANIZATION ADVOCATING PATRIOTISM THROUGH DIVERSE PROGRAMS AND MEMBER BENEFITS.
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
- 51-0242262
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $15,903
- Income (IRS master file)
- $172,937
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- August 16, 2017
- Reinstated
- Effective May 15, 2017
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 | $148,299 | $143,589 | $15,903 | XML |
| 990 | December 2024 | $142,030 | $149,286 | $12,994 | XML |
| 990 | December 2023 | $143,090 | $168,087 | $19,611 | XML |
| 990 | December 2022 | $127,217 | $157,118 | $44,633 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2013 Officer: Joseph W Kane | December 31, 2013 | ≤ $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 51-0242262).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 51-0242262.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective May 15, 2017.
- 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 RONALD SKIPSKI.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 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 $148,299, expenses of $143,589 and total assets of $15,903 at year end.
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All nonprofits in WILMINGTON · Delaware · Public and societal benefit