Nonprofit · EIN 54-6072547
AMERICAN LEGION
Also known as 31 HAMPTON ROADS POST
Tax-exempt (reinstated) · HAMPTON, VA 23669
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $28,848 | $6,818 | $22,030 | $722,044 | $0 | $722,044 |
| June 30, 2024 | 990 | $25,598 | $5,029 | $20,569 | $700,014 | $0 | $700,014 |
| June 30, 2023 | 990 | $1,100 | $8,273 | -$7,173 | $679,444 | $0 | $679,444 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $542
- Membership dues
- $542
- Program service revenue
- $0
- Investment income
- $28,306
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,800
- Occupancy
- $2,799
- Program services (functional)
- $4,018
- Management and general (functional)
- $2,800
Balance sheet and other
- Total assets, start of year
- $700,014
- Total assets, end of year
- $722,044
- Total liabilities, end of year
- $0
- Net assets, end of year
- $722,044
- Net assets without donor restrictions
- $722,044
- Gross receipts
- $28,848
- Employees
- 0
- Volunteers
- 2
- Year formed
- 1954
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Hayes | Commander Officer | 1 | $0 |
| Cornealious Scott | 1st Vice Commander Officer | 1 | $0 |
| Tracy Johnson | Adjutant Officer | 1 | $0 |
| Alberta Hobbs | Treasurer, Chaplain Officer | 1 | $0 |
| Curtis Barbour | Sgt. at Arms Officer | 1 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Hayes | Commander Officer | 1 | $0 |
| Cornealious Scott | 1st Vice Commander Officer | 1 | $0 |
| Tracy Johnson | Adjutant Officer | 1 | $0 |
| Alberta Hobbs | Treasurer, Chaplain Officer | 1 | $0 |
| Curtis Barbour | Sgt. at Arms Officer | 1 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Hayes | Commander Officer | 1 | $0 |
| Scott Cornealious | 1st Vice Commander Officer | 1 | $0 |
| Tracey Johnson | Adjutant Officer | 1 | $0 |
| Alberta Hobbs | Treasurer, Chaplain Officer | 1 | $0 |
| Curtis Barbour | Sgt. at Arms Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1744, HAMPTON, VA 23669-0744
- Mailing address (990-N for 2012)
- PO Box 1744, Hampton VA 236690744
- Principal officer (990 for 2024)
- Mark Hayes, PO Box 1744, Hampton, VA 23669
- Principal officer (990-N for 2012)
- Willie T Copeland, 18 Diamond Hill Road, Hampton VA 23666
- Signed the 990
- Mark Hayes, Post Commander
- Phone
- (757) 344-7993
- Return prepared by
- Black Marlin CPA
Mission
Social welfare for veterans and the community
Program accomplishments
- Social welfare for veterans and the community
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 54-6072547
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $722,044
- Income (IRS master file)
- $28,848
Revocation and reinstatement
- Exemption revoked
- November 15, 2016
- Posted by the IRS
- March 13, 2017
- Reinstated
- Effective November 15, 2016
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 | June 2025 | $28,848 | $6,818 | $722,044 | IRS |
| 990 | June 2024 | $25,598 | $5,029 | $700,014 | XML |
| 990 | June 2023 | $1,100 | $8,273 | $679,444 | XML |
| 990 | June 2022 | $428 | $4,711 | $686,617 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-N for 2012 Officer: Willie T Copeland | June 30, 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 54-6072547).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 54-6072547.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2016 and reinstated it effective November 15, 2016.
- Which annual return does AMERICAN LEGION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN LEGION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names Mark Hayes.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $28,848, expenses of $6,818 and total assets of $722,044 at year end.
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