Nonprofit · EIN 04-6135036
AMERICAN LEGION
Also known as 0293 GUNTHER-ROWLEY, GUNTHER ROWLEY AMERICAN LEGION POST 293
Tax-exempt (reinstated) · E LONGMEADOW, MA 01028
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $243,852 | $251,441 | -$7,589 | $431,591 | $0 | $431,591 |
| December 31, 2024 | 990 | $241,882 | $211,674 | $30,208 | $439,180 | $0 | $439,180 |
| December 31, 2023 | 990 | $210,829 | $188,123 | $22,706 | $408,972 | $0 | $408,972 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,007
- Membership dues
- $2,977
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $31,533
- Other revenue
- $229,845
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Occupancy
- $60,426
- Depreciation
- $1,493
- Management and general (functional)
- $251,441
Balance sheet and other
- Total assets, start of year
- $439,180
- Total assets, end of year
- $431,591
- Total liabilities, end of year
- $0
- Net assets, end of year
- $431,591
- Land, buildings and equipment
- $333,165
- Gross receipts
- $243,852
- Employees
- 3
- Year formed
- 1929
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walter Esposito | Finance Officer Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walter Esposito | Finance Officer Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walter Esposito | Finance Officer Trustee or director, Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 3 LEGION CT, E LONGMEADOW, MA 01028-2333
- In care of
- % WALTER ESPOSITO
- Mailing address (990-N for 2009)
- 4 WALNUT STREET APT B, CHICOPEE MA 01020
- Principal officer (990 for 2025)
- Walter Esposito, 3 Legion Court, East Longmeadow, MA 01028
- Principal officer (990-N for 2009)
- CHRISTOPHER MEE, 4 WALNUT STREET APT B, CHICOPEE MA 01020
- Signed the 990
- WALTER ESPOSITO, Finance Officer
- Phone
- (413) 525-8548
- Website
- alpost293.com
- Return prepared by
- Michael J Maggipinto PC
Mission
To support veterans and Americanism
Program accomplishments
- Supported Veterans and Americanism
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
- 04-6135036
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $431,591
- Income (IRS master file)
- $243,852
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- October 21, 2013
- Reinstated
- Effective May 15, 2013
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 | December 2025 | $243,852 | $251,441 | $431,591 | IRS |
| 990 | December 2024 | $241,882 | $211,674 | $439,180 | IRS |
| 990 | December 2023 | $210,829 | $188,123 | $408,972 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2009 Officer: CHRISTOPHER MEE | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
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 04-6135036).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 04-6135036.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- 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 Walter Esposito.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 1 person; 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 $243,852, expenses of $251,441 and total assets of $431,591 at year end.
Other nonprofits in E LONGMEADOW
- INDEPENDENT HOUSING I INC EIN 04-6139987 · last filed 990 for 2025
- THE FAMILIESCN2A FOUNDATION INC EIN 47-3169795 · last filed 990 for 2025
- BROWNSTONE GARDENS INC EIN 82-3572469 · last filed 990 for 2025
- LABORERS INTERNATIONAL UNION OF NORTH AMERICA EIN 04-1673745 · last filed 990 for 2025
- FIELD CLUB OF LONGMEADOW INC EIN 04-2323419 · last filed 990 for 2025
- HIGHLAND HOUSE INC EIN 04-2802399 · last filed 990 for 2025
- INDEPENDENCE HOUSING II INC EIN 22-3293415 · last filed 990 for 2025
- SPRINGFIELD LIBRARY FOUNDATION INC EIN 20-1207636 · last filed 990 for 2025