Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 04-2309039

AMERICAN LEGION

Also known as 0113 AMARAL-BAILEY

Tax-exempt · MANCHESTER, MA 01944

Financials

$170K$165K2022$225K$188K2023$240K$236K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$240,362$235,563$4,799$127,943$15,983$111,960
September 30, 2024990$225,196$188,271$36,925$119,371$12,209$107,162
September 30, 2023990$170,443$165,496$4,947$87,880$17,644$70,236
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$51,007
Program service revenue
$71,650
Investment income
$412
Net income from sales of inventory
$117,293
Other revenue
$117,293

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$15,600
Other salaries and wages
$81,909
Salaries, compensation and benefits (total)
$116,176
Professional fundraising fees
$0
Depreciation
$7,907
Program services (functional)
$198,298
Management and general (functional)
$37,265

Balance sheet and other

Total assets, start of year
$119,371
Total assets, end of year
$127,943
Total liabilities, end of year
$15,983
Net assets, end of year
$111,960
Land, buildings and equipment
$71,843
Net assets without donor restrictions
$111,960
Gross unrelated business income
$39,169
Gross receipts
$341,232
Employees
18
Volunteers
20
Year formed
1954
State of legal domicile
MA

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 September 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
ALLAN M KIRKERPRESIDENT & DIRECTOR
Trustee or director, Officer
4$0$15,600
BRUCE G HEISEYTREASURER & DIRECTOR
Trustee or director, Officer
2$0$0
990 for the year ended September 30, 2024: 2 people
NameTitleHours / weekCompensation
ALLAN M KIRKERPRESIDENT & DIRECTOR
Trustee or director, Officer
4$3,700
BRUCE G HEISEYTREASURER & DIRECTOR
Trustee or director, Officer
2$0
990 for the year ended September 30, 2023: 2 people
NameTitleHours / weekCompensation
ALLAN M KIRKERPRESIDENT & DIRECTOR
Trustee or director, Officer
4$0
BRUCE G HEISEYTREASURER & DIRECTOR
Trustee or director, Officer
2$0

Address and contacts

Address (IRS master file)
PO BOX A, MANCHESTER, MA 01944-0450
In care of
% ADJUTANT
Principal officer (990 for 2024)
ALLAN M KIRKER, 14 CHURCH STREET, MANCHESTER, MA 01944
Signed the 990
BRUCE G HEISEY, TREASURER
Phone
(978) 526-4591
Return prepared by
GAUTHIER & COMPANY CPA'S INC

Mission

TO SUPPORT VETERANS IN THE COMMUNITY.

990 for the year ended September 30, 2025

Program accomplishments

  • SOCIAL CLUB - THE AMERICAN LEGION AMARAL BAILEY POST 113 PROVIDES APPROXIMATELY 400 MEMBERS WITH A PLACE TO SOCIALIZE
  • MEMBER FUNCTIONS - APPROXIMATELY 12 FUNCTIONS ARE HELD ANNUALLY. THERE ARE USUALLY 10 DINNER DANCES, MEMORIAL DAY AND VETERANS DAY SERVICES, HOSTING OF CHELSEA SOLDIER HOME RESIDENTS FOR MEALS AND ENTERTAINMENT, ETC.
  • VETERANS FUNCTIONS - AN ANNUAL PICNIC IS HELD AS WELL AS VARIOUS OTHER FUNCTIONS TO SUPPORT VETERANS IN THE COMMUNITY.

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 on file

IRS record

EIN
04-2309039
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
September
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$127,943
Income (IRS master file)
$341,232

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$240,362$235,563$127,943XML
990September 2024$225,196$188,271$119,371XML
990September 2023$170,443$165,496$87,880XML
990September 2022$153,162$181,792$83,595IRS
990September 2021–––IRS
990September 2020–––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 04-2309039).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 04-2309039.
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 September 30, 2026) is due February 16, 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 September 2025.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended September 30, 2025 names ALLAN M KIRKER.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended September 30, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended September 30, 2025 it reported revenue of $240,362, expenses of $235,563 and total assets of $127,943 at year end.

Other nonprofits in MANCHESTER

All nonprofits in MANCHESTER · Massachusetts