Nonprofit · EIN 80-0182014
AMERICAN LEGION
Also known as 721 POST SOUTH BUFFALO
Tax-exempt · BUFFALO, NY 14210
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $31,220 | $37,351 | -$6,131 | $5,585 | $0 | $5,585 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,200
- of which government grants
- $1,200
- Program service revenue
- $0
- Investment income
- $2
- Net income from gaming
- $10,053
- Net income from sales of inventory
- $19,965
- Other revenue
- $30,018
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,900
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $990
- Occupancy
- $9,678
- Program services (functional)
- $4,900
- Management and general (functional)
- $32,451
Balance sheet and other
- Total assets, start of year
- $11,716
- Total assets, end of year
- $5,585
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,585
- Gross unrelated business income
- $2
- Gross receipts
- $57,416
- Employees
- 0
- Year formed
- 1940
- State of legal domicile
- NY
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN RIGGAN | TREASURER Officer | 10 | $0 |
| FRANK HEIGL | PRESIDENT Officer | 10 | $0 |
| PHIL BANASZAK | VICE PRESIDENT Officer | 10 | $0 |
| RORY HORNBURGER | COMMANDER Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 136 CAZENOVIA ST, BUFFALO, NY 14210-2459
- In care of
- % JOHN RIGGAN
- Principal officer (990 for 2025)
- JOHN RIGGAN, 41 STEPHENSON AVE, BUFFALO, NY 14224
- Signed the 990
- JOHN RIGGAN, TREASURER
- Phone
- (716) 825-9557
- Return prepared by
- Mark E Koller CPA PC
Mission
AMERICAN LEGION VETERANS CLUB
Program accomplishments
- MEETINGS, SOCIAL FUNCTIONS, RETAIN & RECRUIT MEMBERS, EDUCATING OUR MEMBERS & COMMUNITY ON ISSUES ASSOCIATED WITH PATRIOTISM.Expenses $4,900
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 | 990 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
- 80-0182014
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $5,585
- Income (IRS master file)
- $57,416
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $36,918 | $35,608 | $9,808 | IRS |
| 990 | December 2022 | $27,699 | $28,021 | $8,498 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 80-0182014.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 2026 (the year ending December 31, 2026) is due May 17, 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 December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names JOHN RIGGAN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $31,220, expenses of $37,351 and total assets of $5,585 at year end.
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