Nonprofit · EIN 55-0112950
AMERICAN LEGION
Also known as 0003 EARL FRANCIS POST
Tax-exempt · MOUNDSVILLE, WV 26041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $324,586 | $303,684 | $20,902 | $407,671 | $0 | $407,671 |
| December 31, 2023 | 990 | $295,588 | $267,185 | $28,403 | $386,769 | $0 | $386,769 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $59,716
- Membership dues
- $13,144
- Program service revenue
- $0
- Investment income
- $5,832
- Net income from gaming
- $158,144
- Net income from sales of inventory
- $100,894
- Other revenue
- $259,038
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $8,300
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $79,372
- Salaries, compensation and benefits (total)
- $86,609
- Professional fundraising fees
- $0
- Accounting fees
- $3,350
- Occupancy
- $62,265
- Travel
- $1,507
- Depreciation
- $16,015
- Program services (functional)
- $262,840
- Management and general (functional)
- $40,844
Balance sheet and other
- Total assets, start of year
- $386,769
- Total assets, end of year
- $407,671
- Total liabilities, end of year
- $0
- Net assets, end of year
- $407,671
- Land, buildings and equipment
- $114,542
- Gross receipts
- $654,610
- Employees
- 8
- Volunteers
- 24
- Year formed
- 1929
- State of legal domicile
- WV
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 |
|---|---|---|---|
| Larry Kull | Director Trustee or director | 4 | $0 |
| John Mercer | Director Trustee or director | 4 | $0 |
| Dave Eddy | Director Trustee or director | 4 | $0 |
| Kevin Games | Director Trustee or director | 4 | $0 |
| Sid Pond | Director Trustee or director | 4 | $0 |
| John Drake | Commander Officer | 8 | $0 |
| Sam Lucas | 1st Vice Commander Officer | 8 | $0 |
| Don Gill | 2nd Vice Commander Officer | 8 | $0 |
| Michael Kuzma | Finance Officer Officer | 16 | $0 |
| Steve Drake | Adjutant Officer | 8 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Hooker | Director Trustee or director | 4 | $0 |
| Kevin Games | Director Trustee or director | 4 | $0 |
| Ellsworth Scherich | Historian Trustee or director | 4 | $0 |
| David Keller | Director Trustee or director | 4 | $0 |
| Tim Koontz | Director Trustee or director | 4 | $0 |
| William McConnell | Director Trustee or director | 4 | $0 |
| Tom Hicks | Commander Officer | 8 | $0 |
| George Carter | 1st Vice Commander Officer | 8 | $0 |
| Don Gill | 2nd Vice Commander Officer | 8 | $0 |
| Michael Kuzma | Finance Officer Officer | 16 | $0 |
| Dave Yeater | Sgt at Arms Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 800 1ST ST, MOUNDSVILLE, WV 26041-1404
- In care of
- % ALLEN W HALL
- Principal officer (990 for 2024)
- MIKE KUZMA, 800 First Street, Moundsville, WV 26041
- Signed the 990
- MIKE KUZMA, FINANCE OFFICER
- Phone
- (304) 845-5220
- Return prepared by
- HARTLEY & STRAUB PLLC
Mission
To unite its members in the bonds of fraternity, benevolence, and charity. To serve the community by donating to national and local charities.
Program accomplishments
- The Legion Post achieved uniting its members in the bonds of fraternity, benevolence, and charity. This was accomplished through year-round social and recreational activities for members, families, and guests.Expenses $262,840
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
- 55-0112950
- 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)
- $407,671
- Income (IRS master file)
- $654,610
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $324,586 | $303,684 | $407,671 | IRS |
| 990 | December 2023 | $295,588 | $267,185 | $386,769 | XML |
| 990 | December 2022 | $287,231 | $235,149 | $358,366 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 55-0112950).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0112950.
- 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 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 MIKE KUZMA.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 10 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 $324,586, expenses of $303,684 and total assets of $407,671 at year end.
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