Nonprofit · EIN 55-0324542
AMERICAN LEGION
Also known as 28 MARNE POST
Tax-exempt · N MARTINSVLLE, WV 26155
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $56,686 | $95,136 | -$38,450 | $73,223 | $5,918 | $67,305 |
| December 31, 2023 | 990 | $83,671 | $86,362 | -$2,691 | $106,692 | $937 | $105,755 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,277
- Membership dues
- $2,277
- Program service revenue
- $0
- Investment income
- $119
- Net income from gaming
- $25,153
- Net income from sales of inventory
- $29,137
- Other revenue
- $54,290
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $33,097
- Salaries, compensation and benefits (total)
- $33,097
- Professional fundraising fees
- $0
- Accounting fees
- $2,700
- Occupancy
- $22,689
- Travel
- $1,064
- Depreciation
- $3,970
Balance sheet and other
- Total assets, start of year
- $106,692
- Total assets, end of year
- $73,223
- Total liabilities, end of year
- $5,918
- Net assets, end of year
- $67,305
- Land, buildings and equipment
- $31,934
- Gross receipts
- $430,590
- Employees
- 5
- Volunteers
- 30
- 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 |
|---|---|---|---|
| CARL KERNAN | COMMANDER Officer | 20 | $0 |
| MARK CLAWSON | 1ST VICE COMMANDER Officer | 20 | $0 |
| MARY ROSE YOHO | ADJUTANT Officer | 20 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL KERNAN | COMMANDER Officer | 20 | $0 |
| MARK CLAWSON | 1ST VICE COMMANDER Officer | 20 | $0 |
| MARY ROSE YOHO | ADJUTANT Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 340 N MAIN ST, N MARTINSVLLE, WV 26155-1269
- Principal officer (990 for 2024)
- CARL F KERNAN, 340 N MAIN STREET, NEW MARTINSVILLE, WV 26155
- Signed the 990
- CARL KERNAN, Commander
- Phone
- (304) 455-6321
- Return prepared by
- Brenda S Botizan CPA AC
Mission
Assist veterans and families school organizations and others in need.
Program accomplishments
- Assist veterans and families school organizations and others in need.Expenses $95,136
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
- 55-0324542
- 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)
- $73,223
- Income (IRS master file)
- $430,590
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $56,686 | $95,136 | $73,223 | IRS |
| 990 | December 2023 | $83,671 | $86,362 | $106,692 | XML |
| 990 | December 2022 | $103,227 | $82,516 | $109,181 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 55-0324542).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0324542.
- 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 CARL F KERNAN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 3 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 $56,686, expenses of $95,136 and total assets of $73,223 at year end.
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