Nonprofit · EIN 25-6086435
AMERICAN LEGION
Also known as 245 NITTANY
Tax-exempt · STATE COLLEGE, PA 16801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $300,945 | $594,149 | -$293,204 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $23,085
- Membership dues
- $19,659
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $1,000
- Net income from gaming
- $116,589
- Net income from sales of inventory
- $160,271
- Other revenue
- $277,860
Expenses
- Grants and similar amounts paid
- $309,059
- Other salaries and wages
- $108,918
- Salaries, compensation and benefits (total)
- $118,911
- Professional fundraising fees
- $0
- Accounting fees
- $5,520
- Occupancy
- $26,471
- Depreciation
- $17,687
- Program services (functional)
- $588,629
- Management and general (functional)
- $5,520
Balance sheet and other
- Total assets, start of year
- $293,317
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $1,139,489
- Employees
- 21
- Volunteers
- 25
- Year formed
- 1933
- State of legal domicile
- PA
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN SMERBECK | PRESIDENT Trustee or director, Officer | 10 | $0 |
| CHRIS SOLO | TREASURER Trustee or director, Officer | 10 | $0 |
| RICH JACKSON | VICE PRESIDENT Trustee or director, Officer | 10 | $0 |
| LELAND HESS | SECRETARY Trustee or director, Officer | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 1950 PINE HALL RD, STATE COLLEGE, PA 16801-2434
- Principal officer (990 for 2023)
- LELAND HESS, 1950 PINE HALL RD, STATE COLLEGE, PA 16801
- Signed the 990
- LELAND HESS, ADJUTANT
- Phone
- (814) 237-6880
- Return prepared by
- DOTTS HAMILTON INC
Mission
TO PROVIDE SOCIAL CLUB FACILITIES FOR THE USE OF AMERICAN LEGION MEMBERS
Program accomplishments
- TO PROVIDE SOCIAL CLUB FACILITIES FOR THE USE OF ITS MEMBERS
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 25-6086435
- 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
- Income (IRS master file)
- $1,139,489
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2023 | $300,945 | $594,149 | $0 | XML |
| 990 | December 2022 | $477,657 | $507,371 | $293,317 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 25-6086435).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 25-6086435.
- 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 December 31, 2025) is due May 15, 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 December 2023.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2023 names LELAND HESS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2023 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $300,945, expenses of $594,149 and total assets of $0 at year end.
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