Nonprofit · EIN 95-2422211
AMERICAN LEGION
Also known as POST 820 IMPERIAL BEACH
Tax-exempt · IMPERIAL BCH, CA 91932
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $256,632 | $249,904 | $6,728 | $345,551 | $46,445 | $299,106 |
| December 31, 2024 | 990 | $218,960 | $239,621 | -$20,661 | $347,346 | $54,968 | $292,378 |
| December 31, 2023 | 990 | $271,634 | $243,631 | $28,003 | $363,415 | $50,376 | $313,039 |
| December 31, 2021 | 990 | $171,962 | $152,554 | $19,408 | $304,158 | $2,363 | $301,795 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,410
- Membership dues
- $8,806
- Program service revenue
- $389
- Investment income
- $0
- Net rental income
- $4,695
- Net income from gaming
- -$6,011
- Net income from sales of inventory
- $232,160
- Other revenue
- $231,833
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $119,401
- Salaries, compensation and benefits (total)
- $131,273
- Professional fundraising fees
- $0
- Accounting fees
- $4,971
- Depreciation
- $6,523
- Program services (functional)
- $206,267
- Management and general (functional)
- $37,114
Balance sheet and other
- Total assets, start of year
- $347,346
- Total assets, end of year
- $345,551
- Total liabilities, end of year
- $46,445
- Net assets, end of year
- $299,106
- Land, buildings and equipment
- $249,803
- Net assets without donor restrictions
- $299,106
- Gross receipts
- $466,731
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1966
- State of legal domicile
- CA
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 |
|---|---|---|---|
| ANTHONY KOLOWSKO | Director Trustee or director, Officer | 3 | $0 |
| KATHLEEN BOURKE | Secretary Trustee or director, Officer | 1 | $0 |
| ED SMITLEY | Vice President Trustee or director, Officer | 1 | $0 |
| JOHN HESS | CFO Trustee or director, Officer | 2 | $0 |
| LARRY FLAHERTY | Director Trustee or director, Officer | 1 | $0 |
| SUSZANNE AGURRE | Director Trustee or director, Officer | 1 | $0 |
| TOM RUDOLF | President & CEO Trustee or director, Officer | 2 | $0 |
| DAVE MARIMELLI | Director Trustee or director, Officer | 1 | $0 |
| LORETTA GABALGON | Director Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY KOLOWSKO | Director Trustee or director, Officer | 3 | $0 |
| KATHLEEN BOURKE | Secretary Trustee or director, Officer | 1 | $0 |
| ED SMITLEY | Vice President Trustee or director, Officer | 1 | $0 |
| KENNETH GREGORY | CFO Trustee or director, Officer | 2 | $0 |
| LARRY FLAHERTY | Director Trustee or director, Officer | 1 | $0 |
| SUSZANNE AGURRE | Director Trustee or director, Officer | 1 | $0 |
| TOM RUDOLF | President & CEO Trustee or director, Officer | 2 | $0 |
| DAVE MARIMELLI | Director Trustee or director, Officer | 1 | $0 |
| LORETTA GABALGON | Director Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY KOLOWSKO | Director Trustee or director | 3 | $0 |
| KATHLEEN BOURKE | Secretary Trustee or director, Officer | 1 | $0 |
| ED SMITLEY | Vice President Trustee or director, Officer | 1 | $0 |
| KENNETH GREGORY | CFO Trustee or director, Officer | 2 | $0 |
| LARRY FLAHERTY | Director Trustee or director | 0 | $0 |
| SUSZANNE AGURRE | Director Trustee or director, Officer | 1 | $0 |
| TOM RUDOLF | President & CEO Trustee or director, Officer | 1 | $0 |
| DAVE MARIMELLI | Director Trustee or director, Officer | 1 | $0 |
| LORETTA GABALGON | Director Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2021: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY KOLOWSKO | Director Trustee or director | 3 | $0 |
| KATHLEEN BOURKE | Secretary Trustee or director, Officer | 1 | $0 |
| ED SMITLEY | President Trustee or director, Officer | 1 | $0 |
| FRANK DOMINGUEZ | CFO Trustee or director, Officer | 2 | $0 |
| LARRY FLAHERTY | Director Trustee or director | 0 | $0 |
| SUSZANNE AGURRE | Director Trustee or director, Officer | 1 | $0 |
| TOM RUDOLF | Director Trustee or director, Officer | 1 | $0 |
| DAVE MARIMELLI | Director Trustee or director, Officer | 1 | $0 |
| LORETTA GABALGON | Director Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1268 PALM AVE, IMPERIAL BCH, CA 91932-1728
- Mailing address (990-N for 2011)
- box 877, imperial beach CA 91933
- Principal officer (990 for 2025)
- JOHN HESS, 1268 PALM AVENUE, IMPERIAL BEACH, CA 919321728
- Principal officer (990-N for 2011)
- american legion unit 820, box 877, imperial beach CA 91933
- Signed the 990
- JOHN HESS, CFO
- Phone
- (760) 587-0812
- Return prepared by
- Southbay Tax Service Inc
Mission
TO ASSIST VETERANS AND YOUTH OF COMMUNITY AND KEEP MEMBERS INFORMED OF THESE NEEDS
Program accomplishments
- PROGRAM SERVICEExpenses $73,422
- POST
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
- 95-2422211
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $345,551
- Income (IRS master file)
- $466,731
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $271,634 | $243,631 | $363,415 | IRS |
| 990 | December 2022 | $201,087 | $217,846 | $365,962 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: american legion unit 820 | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
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 95-2422211.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1967.
- 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 HESS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 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 December 31, 2025 it reported revenue of $256,632, expenses of $249,904 and total assets of $345,551 at year end.
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