Nonprofit · EIN 26-2683189
AMERICAN LEGION POST 52
Tax-exempt · ROMEOVILLE, IL 60446
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $64,941 | $36,479 | $28,462 | $313,265 | – | $313,265 |
| December 31, 2024 | 990-EZ | $24,568 | $12,483 | $12,085 | $284,803 | – | $284,803 |
| December 31, 2023 | 990-EZ | $134,257 | $136,483 | -$2,226 | $268,571 | $0 | $268,571 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,625
- Membership dues
- $212
- Program service revenue
- $8,259
- Investment income
- $9,720
- Net income from fundraising events
- $18,309
- Net income from sales of inventory
- $17,459
- Other revenue
- $3,357
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,435
- Occupancy
- $1,212
- Printing, publications and postage
- $6,499
- Other expenses
- $27,333
- Program services (functional)
- $36,479
Balance sheet and other
- Total assets, start of year
- $284,803
- Total assets, end of year
- $313,265
- Total liabilities, end of year
- –
- Net assets, end of year
- $313,265
- Cash, savings and investments
- $67,255
- Gross receipts
- $104,089
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Miller | Commander | 5 | $0 |
| Frank Dalu | Senior Vice Commander | 5 | $0 |
| Art Arellano | Jr Vice Commander | 5 | $0 |
| Joe Margilia | Finance Officer | 5 | $0 |
| Virgil Oikon | Chaplain | 5 | $0 |
| George Sanchez | Adjutant | 5 | $0 |
| Steve Daley | Service Officer | 5 | $0 |
| Ernie Brieth | Sgt At Arms | 5 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Miller | Commander | 5 | $0 |
| Frank Dalu | Senior Vice Commander | 5 | $0 |
| Art Arellano | Jr Vice Commander | 5 | $0 |
| Joe Margilia | Finance Officer | 5 | $0 |
| Virgil Oikon | Chaplain | 5 | $0 |
| George Sanchez | Adjutant | 5 | $0 |
| Steve Daley | Service Officer | 5 | $0 |
| Ernie Brieth | Sgt At Arms | 5 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT MILLER | COMMANDER | 10 | $0 |
| FRANK DALU | SENIOR VICE COMMANDER | 10 | $0 |
| ART ARELLANO | JR VICE COMMANDER | 10 | $0 |
| JOE MARGILIA | FINANCE OFFICER | 10 | $0 |
| VIRGIL OIKION | CHAPLAIN | 10 | $0 |
| GEORGE SANCHEZ | ADJUTANT | 10 | $0 |
| STEVE DALEY | SERVICE OFFICER | 10 | $0 |
| ERNIE BRIETH | SGT AT ARMS | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 10 MONTROSE DR, ROMEOVILLE, IL 60446-1370
- In care of
- % JOSEPH MIRAGLIA
- Mailing address (990-N for 2015)
- 200 Hemlock Ave, Romeoville IL 60446
- Principal officer (990-N for 2015)
- Chistopher H Benigno, 104 Elmwood Rd, Romeoville IL 60446
- Signed the 990-EZ
- Virgil Oikon, Member
- Phone
- (815) 351-3315
- Website
- americanlegion52.com
- Return prepared by
- PM TAX AND ACCOUNTING SERVICE INC
Mission
Support of Veterans of Foreign Wars
Program accomplishments
- Support of Veterans of Foreign WarsExpenses $36,479
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-2683189
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y03)
- Assets (IRS master file)
- $313,265
- Income (IRS master file)
- $104,089
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $64,941 | $36,479 | $313,265 | IRS |
| 990-EZ | December 2024 | $24,568 | $12,483 | $284,803 | IRS |
| 990-EZ | December 2023 | $134,257 | $136,483 | $268,571 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2015 Officer: Chistopher H Benigno | December 31, 2015 | ≤ $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 26-2683189).
Questions about AMERICAN LEGION POST 52
- What is the EIN of AMERICAN LEGION POST 52?
- The employer identification number (EIN) of AMERICAN LEGION POST 52 is 26-2683189.
- Is AMERICAN LEGION POST 52 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to AMERICAN LEGION POST 52 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN LEGION POST 52 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 POST 52 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 POST 52 last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION POST 52?
- The 990-N for 2015 names Chistopher H Benigno.
- Who are the officers and directors of AMERICAN LEGION POST 52?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 52 have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $64,941, expenses of $36,479 and total assets of $313,265 at year end.
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