Nonprofit · EIN 88-2981494
AMERICAN LEGION POST 359 HOME ASSOCIATION INC
Tax-exempt · IRWIN, PA 15642
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $61,002 | $62,123 | -$1,121 | $47,410 | $852 | $46,558 |
| December 31, 2024 | 990-EZ | $71,994 | $68,584 | $3,410 | $48,542 | $863 | $47,679 |
| December 31, 2023 | 990-EZ | $63,011 | $42,454 | $20,557 | $45,136 | $867 | $44,269 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $439
- Net income from fundraising events
- $24,061
- Net income from sales of inventory
- $36,502
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $16,320
- Professional fees and payments to contractors
- $2,523
- Occupancy
- $12,859
- Other expenses
- $30,421
Balance sheet and other
- Total assets, start of year
- $48,542
- Total assets, end of year
- $47,410
- Total liabilities, end of year
- $852
- Net assets, end of year
- $46,558
- Cash, savings and investments
- $47,410
- Gross receipts
- $125,415
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS QUALEY | ADJUTANT | 20 | $0 |
| RAY LUBINSKI | COMMANDER | 4 | $0 |
| CRAIG KIFER | 1ST V COMMANDER | 4 | $0 |
| PAUL HUNT | FINANCIAL OFFICER | 4 | $0 |
| KENT NUSS | 2ND V COMMANDER | 4 | $0 |
| FRANK HALL | SGT AT ARMS | 4 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS QUALEY | ADJUTANT | 20 | $0 |
| RAY LUBINSKI | COMMANDER | 4 | $0 |
| CRAIG KIFER | 1ST V COMMANDER | 4 | $0 |
| PAUL HUNT | FINANCIAL OFFICER | 4 | $0 |
| KENT NUSS | 2ND V COMMANDER | 4 | $0 |
| FRANK HALL | SGT AT ARMS | 4 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS QUALEY | ADJUTANT | 20 | $0 |
| RAY LUBINSKI | COMMANDER | 4 | $0 |
| CRAIG KIFER | 1ST V COMMANDER | 4 | $0 |
| PAUL HUNT | FINANCIAL OFFICER | 4 | $0 |
| KENT NUSS | 2ND V COMMANDER | 4 | $0 |
| FRANK HALL | SGT AT ARMS | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 359 WALNUT ST, IRWIN, PA 15642-3529
- Signed the 990-EZ
- PAUL HUNT, FINANCIAL OFFICER
- Phone
- (724) 863-9827
- Return prepared by
- W K Hosni & Associates Inc
Mission
THE AMERICAN LEGION WAS CHARTERED AS A PATRIOTIC WAR TIME VETERANS ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS
Program accomplishments
- THE AMERICAN LEGION WAS CHARTERED AS A PATRIOTICWAR TIME VETERANS ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-2981494
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $47,410
- Income (IRS master file)
- $125,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $61,002 | $62,123 | $47,410 | IRS |
| 990-EZ | December 2024 | $71,994 | $68,584 | $48,542 | IRS |
| 990-EZ | December 2023 | $63,011 | $42,454 | $45,136 | XML |
| 990-EZ | December 2022 | – | – | – | 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 88-2981494).
Questions about AMERICAN LEGION POST 359 HOME ASSOCIATION INC
- What is the EIN of AMERICAN LEGION POST 359 HOME ASSOCIATION INC?
- The employer identification number (EIN) of AMERICAN LEGION POST 359 HOME ASSOCIATION INC is 88-2981494.
- Is AMERICAN LEGION POST 359 HOME ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2023.
- Are donations to AMERICAN LEGION POST 359 HOME ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN LEGION POST 359 HOME ASSOCIATION INC 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 POST 359 HOME ASSOCIATION INC 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 POST 359 HOME ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION POST 359 HOME ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 359 HOME ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $61,002, expenses of $62,123 and total assets of $47,410 at year end.
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