Nonprofit · EIN 25-6093489
AMERICAN LEGION
Also known as 0778 MICHAEL KOSAR INC
Tax-exempt · BUTLER, PA 16001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $576,626 | $591,440 | -$14,814 | $1,344,450 | $1,029 | $1,343,421 |
| December 31, 2023 | 990 | $566,654 | $535,050 | $31,604 | $1,191,891 | $1,053 | $1,190,838 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $3,471
- Net income from gaming
- $109,558
- Net income from sales of inventory
- $206,264
- Other revenue
- $573,155
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $11,620
- Other salaries and wages
- $145,171
- Salaries, compensation and benefits (total)
- $228,941
- Professional fundraising fees
- $0
- Accounting fees
- $10,298
- Occupancy
- $128,249
- Depreciation
- $52,671
- Program services (functional)
- $453,979
- Management and general (functional)
- $137,461
Balance sheet and other
- Total assets, start of year
- $1,191,891
- Total assets, end of year
- $1,344,450
- Total liabilities, end of year
- $1,029
- Net assets, end of year
- $1,343,421
- Land, buildings and equipment
- $718,794
- Net assets without donor restrictions
- $1,343,421
- Gross receipts
- $1,011,635
- Employees
- 30
- Volunteers
- 100
- Year formed
- 1945
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM MCNUTT | President Trustee or director, Officer | 40 | $11,620 |
| CHARLES MOULAYIANIS | Treasurer Trustee or director, Officer | 40 | $0 |
| LEROY BUNYAN | Vice President Trustee or director, Officer | 10 | $0 |
| DAVE SMITH | Director Trustee or director | 2 | $0 |
| MICHAEL WALDRON | Director Trustee or director | 2 | $0 |
| CHUCK MCCALL | Director Trustee or director | 2 | $0 |
| ARCHIE CAROSI | Director Trustee or director | 20 | $0 |
| LARRY LIGAS | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM MCNUTT | President Trustee or director, Officer | 40 | $10,033 |
| JOSEPH HASYCHAK | Treasurer Trustee or director, Officer | 40 | $5,952 |
| MICHAEL WALDRON | Director Trustee or director | 2 | $2,440 |
| LEROY BUNYAN | Vice President Trustee or director | 10 | $0 |
| DAVE SMITH | Director Trustee or director, Officer | 2 | $0 |
| CHUCK MCCALL | Director Trustee or director | 2 | $0 |
| ARCHIE CAROSI | Director Trustee or director | 20 | $0 |
| LARRY LIGAS | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 150 LEGION MEMORIAL DR, BUTLER, PA 16001-3186
- In care of
- % DAVID A SLATER
- Signed the 990
- LEROY BUNYAN, President
- Phone
- (724) 287-3022
- Return prepared by
- BONUS ACCOUNTING LLC
Mission
TO FOLLOW OUR CORE PRINCIPLE WITH CONTINUED SERVICE TO OUR NATION, BY ACTIVELY SUPPORTING OUR DESERVING MILITARY VETERANS, OUR HOMETOWN GUARD & RESERVE FAMILIES, OUR IMPORTANT YOUTH PROGRAMS AND OUR CARING COMMUNITY ORGANIZATIONS, BY WAY OF DIRECT FINANCIAL DONATIONS.
Program accomplishments
- TO FOSTER & PERPETUATE 100 AMERICANISM. TO PROVIDE HOLIDAY ACTIVITIES FOR VETERANS. TO PROVIDE SOCIAL & RECREATIONAL FACILITIES & ACTIVITIES FOR COMRADESHIP AMONG VETERANS, ETC.Expenses $453,979
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 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 25-6093489
- 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)
- $1,344,450
- Income (IRS master file)
- $1,011,635
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $576,626 | $591,440 | $1,344,450 | IRS |
| 990 | December 2023 | $566,654 | $535,050 | $1,191,891 | XML |
| 990 | December 2022 | $273,706 | $241,780 | $1,288,895 | 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 25-6093489).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 25-6093489.
- 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 2024.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $11,620 (WILLIAM MCNUTT, President).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $576,626, expenses of $591,440 and total assets of $1,344,450 at year end.
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