Nonprofit · EIN 55-0577271
AMERICAN LEGION
Also known as 0023 MASON COUNTY INC
Tax-exempt · PT PLEASANT, WV 25550
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $128,457 | $137,637 | -$9,180 | $448,186 | $2,009 | $446,177 |
| December 31, 2023 | 990 | $142,026 | $325,028 | -$183,002 | $457,344 | $1,987 | $455,357 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $9,984
- Membership dues
- $9,984
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- -$1,001
- Net income from sales of inventory
- $119,474
- Other revenue
- $118,473
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $72,557
- Salaries, compensation and benefits (total)
- $81,490
- Professional fundraising fees
- $0
- Accounting fees
- $1,455
- Depreciation
- $17,760
- Management and general (functional)
- $119,877
Balance sheet and other
- Total assets, start of year
- $457,344
- Total assets, end of year
- $448,186
- Total liabilities, end of year
- $2,009
- Net assets, end of year
- $446,177
- Land, buildings and equipment
- $422,230
- Net assets without donor restrictions
- $446,177
- Gross unrelated business income
- -$1,001
- Gross receipts
- $244,889
- Employees
- 12
- Volunteers
- 12
- Year formed
- 1926
- 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 |
|---|---|---|---|
| Steve Dunn | Commander Trustee or director | 20 | $0 |
| William Martin | V-President Trustee or director | 20 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Dunn | Commander Trustee or director | 20 | $0 |
| Miles Epling | Adjuant Trustee or director | 5 | $0 |
| William Martin | V-President Trustee or director | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 100 2ND ST, PT PLEASANT, WV 25550-1013
- In care of
- % AMERICAN LEGION POST 23
- Mailing address (990-N for 2016)
- 100 Second St, Point Pleasant WV 25550
- Principal officer (990 for 2024)
- Steve Dunn, PO Box 209, Point Pleasant, WV 25550
- Principal officer (990-N for 2016)
- Lisa Thorne, 100 Second St, Point Pleasant WV 25550
- Signed the 990
- Steve Dunn, Commander
- Phone
- (304) 675-3437
- Return prepared by
- DENNIS M BRUMFIELD CPA AC
Mission
A place for veterans to go
Program accomplishments
- To offer a place for veterans
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
- 55-0577271
- 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)
- $448,186
- Income (IRS master file)
- $244,889
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $128,457 | $137,637 | $448,186 | XML |
| 990 | December 2023 | $142,026 | $325,028 | $457,344 | XML |
| 990 | December 2022 | $368,950 | $171,179 | $640,700 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2016 Officer: Lisa Thorne | December 31, 2016 | ≤ $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 55-0577271).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0577271.
- 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 Steve Dunn.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 2 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 $128,457, expenses of $137,637 and total assets of $448,186 at year end.
Other nonprofits in PT PLEASANT
- PLEASANT VALLEY HOSPITAL INC EIN 55-0440086 · last filed 990 for 2025
- MASON COUNTY ACTION GROUP INC EIN 55-0485493 · last filed 990 for 2025
- MASON COUNTY FAIR INC EIN 55-0628521 · last filed 990 for 2024
- POINT PLEASANT VOLUNTEER FIRE DEPT INC EIN 55-6024204 · last filed 990 for 2024
- MASON COUNTY LIBRARY BOARD EIN 55-0564130 · last filed 990 for 2025
- WV STATE FARM MUSEUM INC EIN 51-0168627 · last filed 990-EZ for 2026
- MAIN STREET POINT PLEASANT INC EIN 55-0686483 · last filed 990 for 2025
- ROBERT AND LOUISE CLAFLIN FOUNDATION INC EIN 26-2169990 · last filed 990-PF for 2024