Nonprofit · EIN 02-0110903
AMERICAN LEGION
Also known as FRANK E BOOMA INC POST 0006
Tax-exempt (reinstated) · PORTSMOUTH, NH 03801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $442,416 | $343,509 | $98,907 | $1,255,534 | $4,441 | $1,251,093 |
| June 30, 2024 | 990 | $369,260 | $307,861 | $61,399 | $1,155,894 | $3,708 | $1,152,186 |
| June 30, 2023 | 990 | $310,330 | $315,027 | -$4,697 | $1,094,342 | $3,555 | $1,090,787 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $39,990
- Membership dues
- $11,889
- Program service revenue
- $0
- Investment income
- $367
- Net rental income
- $2,850
- Net income from fundraising events
- $104,833
- Net income from gaming
- $160,575
- Net income from sales of inventory
- $133,801
- Other revenue
- $402,059
Expenses
- Grants and similar amounts paid
- $11,530
- Compensation of officers, directors and key employees
- $10,600
- Other salaries and wages
- $123,851
- Salaries, compensation and benefits (total)
- $145,680
- Professional fundraising fees
- $0
- Accounting fees
- $3,660
- Occupancy
- $51,706
- Depreciation
- $6,306
- Program services (functional)
- $41,135
- Management and general (functional)
- $296,068
Balance sheet and other
- Total assets, start of year
- $1,155,894
- Total assets, end of year
- $1,255,534
- Total liabilities, end of year
- $4,441
- Net assets, end of year
- $1,251,093
- Land, buildings and equipment
- $945,970
- Net assets without donor restrictions
- $1,251,093
- Gross receipts
- $1,058,513
- Employees
- 16
- Volunteers
- 23
- Year formed
- 1919
- State of legal domicile
- NH
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE KATSANOS | FINANCE OFFICER Officer | 1 | $5,900 |
| FRANK CAPALARE | ADJUNCT Officer | 1 | $4,700 |
| FRANK DESPER | COMMANDER Officer | 4 | $0 |
| EUGENE BRAGG | HISTORIAN Officer | 1 | $0 |
| MICHAEL FACCIOLI | 1ST VICE CO Officer | 1 | $0 |
| BEVERLY STONE | SERVICE OFFICER Officer | 1 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK CAPALARE | ADJUNCT Officer | 1 | $9,240 |
| STEVE KATSANOS | FINANCE OFFICER Officer | 1 | $5,400 |
| FRANK DESPER | COMMANDER Officer | 4 | $0 |
| EUGENE BRAGG | HISTORIAN Officer | 1 | $0 |
| MICHAEL FACCIOLI | IST VICE CO Officer | 1 | $0 |
| BEVERLY STONE | SERVICE OFFICER Officer | 1 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK DESPER | COMMANDER Officer | 4 | $0 |
| STEVE KATSANOS | FINANCE OFFICER Officer | 1 | $0 |
| FRANK CAPALARE | ADJUNCT Officer | 1 | $0 |
| EUGENE BRAGG | HISTORIAN Officer | 1 | $0 |
| GEORGE MCALL | JUDGE ADVOCATE Officer | 1 | $0 |
| BEVERLY STONE | SERVICE OFFICER Officer | 1 | $0 |
| FRANK DAGGETT | SG AT ARMS Officer | 1 | $0 |
| MICHAEL FACCIOLI | 1ST VICE CO Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 96 ISLINGTON ST, PORTSMOUTH, NH 03801-4202
- Principal officer (990 for 2024)
- Frank Desper Commander
- Signed the 990
- FRANK DESPER, COMMANDER
- Phone
- (603) 436-7575
- Website
- www.feboomapost6.com
- Return prepared by
- Raiche & Company CPAs PLLC
Mission
To promote the social welfare of the community, to assist disabled and needy war veterans, and members of the US armed forces and their dependents, and the widows and orphans of deceased veterans. To provide entertainment, care, and assistance to hospitalized veterans.
Program accomplishments
- The National American Legion was chartered by Congress in 1919 as a patriotic mutual help for wartime veterans organizations. Assistance provided to other organizations.
- A community service organization which numbers nearly 3 million men and women in nearly 15,000 American Legion Posts. Assistance Provided to Individuals.
- American Legion program established for boys and men of all ages whose parents or grandparents served in the US Military and became eligible membership in the American Legion Including Support for American Legion Baseball Program.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0110903
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $1,255,534
- Income (IRS master file)
- $1,058,513
Revocation and reinstatement
- Exemption revoked
- November 15, 2021
- Posted by the IRS
- March 14, 2022
- Reinstated
- Effective November 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $442,416 | $343,509 | $1,255,534 | IRS |
| 990 | June 2024 | $369,260 | $307,861 | $1,155,894 | IRS |
| 990 | June 2023 | $310,330 | $315,027 | $1,094,342 | XML |
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 02-0110903).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 02-0110903.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2021 and reinstated it effective November 15, 2021.
- 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 June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names Frank Desper Commander.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 6 people; 2 received compensation from the organization, the highest $5,900 (STEVE KATSANOS, FINANCE OFFICER).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $442,416, expenses of $343,509 and total assets of $1,255,534 at year end.
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All nonprofits in PORTSMOUTH · New Hampshire · Public and societal benefit