Nonprofit · EIN 55-0332886
AMERICAN LEGION
Also known as 121 POST
Tax-exempt · CHESTER, WV 26034
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $424,023 | $425,014 | -$991 | $1,465,052 | $7,916 | $1,457,136 |
| August 31, 2024 | 990 | $437,140 | $434,153 | $2,987 | $1,467,572 | $9,445 | $1,458,127 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $1,748
- Membership dues
- $1,748
- Program service revenue
- $0
- Investment income
- $17,481
- Net rental income
- $5,390
- Net gain from sales of assets
- $13,350
- Net income from gaming
- $8,507
- Net income from sales of inventory
- $390,897
- Other revenue
- $404,794
Expenses
- Grants and similar amounts paid
- $10,460
- Benefits paid to members
- $34,065
- Other salaries and wages
- $137,414
- Salaries, compensation and benefits (total)
- $151,408
- Professional fundraising fees
- $0
- Accounting fees
- $9,320
- Occupancy
- $44,406
- Depreciation
- $33,126
- Program services (functional)
- $397,435
- Management and general (functional)
- $8,238
- Fundraising (functional)
- $19,341
Balance sheet and other
- Total assets, start of year
- $1,467,572
- Total assets, end of year
- $1,465,052
- Total liabilities, end of year
- $7,916
- Net assets, end of year
- $1,457,136
- Land, buildings and equipment
- $761,717
- Net assets without donor restrictions
- $1,457,136
- Gross receipts
- $3,189,225
- Employees
- 9
- Volunteers
- 5
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK MURPHY | BOARD MEMBER Trustee or director | – | $0 |
| LANCE ANGLE | 2ND VICE Officer | – | $0 |
| JAMES GADD | JUDGE ADV Officer | – | $0 |
| LEE HANDLEY | SERVICE OFFI Officer | – | $0 |
| ROGER HAYES | FINANCE OFFI Officer | 15 | $0 |
| JOHN HISSAM | COMMANDER Officer | 10 | $0 |
| MARY THORN | CHILDREN & Y Officer | – | $0 |
| GREG VANDORN | 3RD VICE Officer | – | $0 |
| GEORGE WHITTACKER | 1ST VICE Officer | – | $0 |
990 for the year ended August 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LANCE ANGEL | BOARD MEMBER Trustee or director | 5 | $0 |
| DAVID KENDALL | BOARD MEMBER Trustee or director | 5 | $0 |
| PATRICK MURPHY | BOARD MEMBER Trustee or director | 1 | $0 |
| GREG VANDORN | BOARD MEMBER Trustee or director | 1 | $0 |
| LARRY BABLE | COMMANDER Officer | 10 | $0 |
| ROGER HAYES | 2ND VICE COM Officer | 5 | $0 |
| RON HEACOCK | FINANCE OFFI Officer | 10 | $0 |
| JOHN HISSAM | BOARD PRESID Officer | 10 | $0 |
| MARY THORN | 1ST VICE COM Officer | 5 | $0 |
| JEB WHITTAKER | 3RD VICE COM Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 404 CAROLINA AVE, CHESTER, WV 26034-1130
- In care of
- % CHAS MORRIS
- Principal officer (990 for 2024)
- JOHN HISSAM, 404 CAROLINA AVE, CHESTER, WV 26034
- Signed the 990
- ROGER HAYES, FINANCE OFFICER
- Phone
- (304) 387-0005
- Return prepared by
- TAX & ACCOUNTING SOLUTIONS INC
Mission
AMERICAN LEGION HOME
Program accomplishments
- DONATIONS TO VARIOUS SCHOOL AND CHARITABLE ORGANIZATIONS COMMUNITY ACTIVITIES-CHILDRENS XMAS PARATY, MEMORIAL DAY, 4TH JULY ACTIVITIES,WV BOYS STATE LEGION CAMPExpenses $392,122 · grants $10,460
- DEATH BENEFITS FOR MEMBERS AND DUES TO STATE LOCAL CEMETARY UPKEEP FOR VETERANS AMERICAN LEGION CONVENTIONS/ATHLETIC TEAMSExpenses $5,313
- OPERATING BUILDING FOR MEMBERS ACTIVITIES/ MEETINGS AND COMMUNITY EVENTS
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 55-0332886
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $1,465,052
- Income (IRS master file)
- $3,189,225
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $424,023 | $425,014 | $1,465,052 | XML |
| 990 | August 2024 | $437,140 | $434,153 | $1,467,572 | XML |
| 990 | August 2023 | $449,078 | $438,440 | $1,499,907 | IRS |
| 990 | August 2022 | $449,900 | $434,959 | $1,536,847 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 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 55-0332886).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0332886.
- 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 August 31, 2026) is due January 15, 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 August 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended August 31, 2025 names JOHN HISSAM.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended August 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $424,023, expenses of $425,014 and total assets of $1,465,052 at year end.
Other nonprofits in CHESTER
- CHESTER VOLUNTEER FIREMENS ASSOCIATION EIN 55-0738313 · last filed 990 for 2024
- VETERANS OF FOREIGN WARS DEPARTMENT OF WEST VIRGINIA EIN 23-7172850 · last filed 990 for 2025
- LAWRENCEVILLE VOLUNTEER FIRE DEPARTMENT INC EIN 55-6029937 · last filed 990 for 2024
- HANCOCK COUNTY SAVINGS BANK CHARITABLE FOUNDATION EIN 55-0767253 · last filed 990-PF for 2025
- OAK GLEN JR BEARS EIN 55-0782986 · last filed 990-EZ for 2025
- WEST VIRGINIA CONGRESS OF PARENTS AND TEACHERS INC EIN 31-1064133 · last filed 990-EZ for 2026
- LOCUST HILL CEMETERY ASSOCIATION INC EIN 55-0219206 · last filed 990-EZ for 2025
- THE WEST VIRGINIA DEPUTY SHERIFFS ASSOCIATION EIN 55-0615969 · last filed 990-N for 2025