Nonprofit · EIN 16-6094259
AMERICAN LEGION
Also known as 1142 LA SALLE POST
Tax-exempt · NIAGARA FALLS, NY 14304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $76,813 | $73,500 | $3,313 | $114,681 | $0 | $114,681 |
| December 31, 2024 | 990 | $73,430 | $66,699 | $6,731 | $111,368 | $0 | $111,368 |
| December 31, 2023 | 990 | $81,497 | $67,665 | $13,832 | $104,637 | $0 | $104,637 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,706
- Membership dues
- $7,706
- Program service revenue
- $14,475
- Investment income
- $987
- Net income from gaming
- $23,883
- Net income from sales of inventory
- $29,762
- Other revenue
- $53,645
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Depreciation
- $4,924
- Program services (functional)
- $69,791
- Management and general (functional)
- $3,709
Balance sheet and other
- Total assets, start of year
- $111,368
- Total assets, end of year
- $114,681
- Total liabilities, end of year
- $0
- Net assets, end of year
- $114,681
- Land, buildings and equipment
- $37,743
- Net assets without donor restrictions
- $114,681
- Gross receipts
- $263,457
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1935
- State of legal domicile
- NY
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 |
|---|---|---|---|
| PHIL FRANK | COMMANDER Trustee or director, Officer | 10 | $0 |
| LORI W HARVEY | FIRST VICE COMMANDERCHAPLAIN Trustee or director, Officer | 5 | $0 |
| DUANE CURTIS | DIRECTOR Trustee or director, Officer | 5 | $0 |
| GERALD J PEETE | DIRECTORADJUTANT Trustee or director, Officer | 5 | $0 |
| JOSEPH SIMS | BOARD CHAIR Trustee or director | 5 | $0 |
| DAVID BATHURST | DIRECTOR Trustee or director | 5 | $0 |
| JIM RIVERS | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH SIMS | BOARD CHAIR Trustee or director | 5 | $0 |
| DAVID BATHURST | DIRECTOR Trustee or director | 5 | $0 |
| JIM RIVERS | DIRECTOR Trustee or director | 5 | $0 |
| PHIL FRANK | COMMANDER Trustee or director, Officer | 10 | $0 |
| LORI W HARVEY | FIRST VICE COMMANDERCHAPLAIN Trustee or director, Officer | 5 | $0 |
| DUANE CURTIS | DIRECTOR Trustee or director, Officer | 5 | $0 |
| GORDON T WARME | TREASURERDIRECTOR Trustee or director, Officer | 5 | $0 |
| GERALD J PEETE | DIRECTORADJUTANT Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH SIMS | BOARD CHAIR Trustee or director | 5 | $0 |
| DAVID BATHURST | DIRECTOR Trustee or director | 5 | $0 |
| JIM RIVERS | DIRECTOR Trustee or director | 5 | $0 |
| GERALD J PEETE | DIRECTORADJUTANT Trustee or director, Officer | 5 | $0 |
| LORI W HARVEY | FIRST VICE COMMANDERCHAPLAIN Trustee or director, Officer | 5 | $0 |
| PHIL FRANK | COMMANDER Trustee or director, Officer | 10 | $0 |
| GORDON T WARME | TREASURERDIRECTOR Trustee or director, Officer | 5 | $0 |
| DUANE CURTIS | DIRECTOR Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 8643 BUFFALO AVE, NIAGARA FALLS, NY 14304-4367
- In care of
- % PHILIP FRANK
- Principal officer (990 for 2025)
- PHIL FRANK, 8643 BUFFALO AVENUE, NIAGARA FALLS, NY 14304
- Signed the 990
- PHILIP FRANK, COMMANDER
- Phone
- (716) 283-0251
- Return prepared by
- ERNEST PALMER EA
Mission
AMERICAN LEGION POST
Program accomplishments
- PROVIDES VETERANS SERVICES AND SCHOLARSHIP OPPORTUNITIES FOR LOCAL HIGH SCHOOL STUDENTS.Expenses $69,791
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
- 16-6094259
- 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)
- $114,681
- Income (IRS master file)
- $263,457
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $76,813 | $73,500 | $114,681 | XML |
| 990 | December 2024 | $73,430 | $66,699 | $111,368 | XML |
| 990 | December 2023 | $81,497 | $67,665 | $104,637 | XML |
| 990 | December 2022 | $86,704 | $93,712 | $90,805 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 16-6094259).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 16-6094259.
- 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 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 PHIL FRANK.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 7 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 $76,813, expenses of $73,500 and total assets of $114,681 at year end.
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